6. Levy of tax on containers and packing material.
- Where any goods packed in any container or packing material are sold [or purchased] [Inserted vide the TVAT (Amendment) Ordinance, 2007 (w.e.f 17-7- 2007) and subsequent legislation vide the TVAT (Amendment) Act, 2007(dt. 9-10-2007)] in which such goods containers and packing materials are packed shall be deemed to have been sold [or purchased] [Inserted vide the TVAT (Amendment) Ordinance, 2007 (w.e.f 17-7- 2007) and subsequent legislation vide the TVAT (Amendment) Act, 2007(dt. 9-10-2007)] along with the goods and the Tax under Section 5 or 5A3 shall be levied on the sale [or purchase] [Inserted vide the TVAT (Amendment) Ordinance, 2007 (w.e.f 17-7- 2007) and subsequent legislation vide the TVAT (Amendment) Act, 2007(dt. 9-10-2007)] of such container or packing material at the rate of tax, if any, applicable to the sale, of the goods itself;Provided that no tax under section 5 shall be levied where the container or packing material is sold along with the goods declared as exempted from tax under this Act.
