Section 66 in Karnataka Tax on Entry of Goods Act, 1979
66. Packing materials namely :-
(i)fiber board cases, paper boxes, folding cartons, paper bags, carrier bags and card board boxes, corrugated board boxes and the like.(ii)tin plate containers (cans, tins and boxes) tin sheets, aluminium foil, aluminium tubes, collapsible tubes, aluminium or steel drums, barrels and crates and the like ;(iii)plastic, poly-vinyl chloride and polyethylene films bottles, pots, jars, boxes, crates, cans, carboys, drums, bags and cushion materials and the like ;(iv)wooden boxes, crates, casks and containers and the like;(v)gunny bags, bardan (including batars), hessian cloth, and the like;(vi)glass bottles, jars and carboys and the like ;(vii)laminated packing materials such as bitumanised paper and hessian based paper and the like ;
