(2)Where any goods are sold packed in some material, whether charged for separately or not, notwithstanding any contained in sub-section (1) the tax liability of and the rate of tax on the packing material shall be according to the tax liability of and the rate of tax on the goods packed therein.[4A. Levy of tax on retail sale price. - (1) Notwithstanding anything contained in any other provisions of this Act or the rules made thereunder, tax on sale of such goods, as may be specified by the State Government by notification in the Official Gazette, shall be levied and collected on the retail sale price of such goods abated by the rate specified in the said notification.
