Section 18(1)(f) in The Rajasthan Value Added Tax Act, 2003
(f)[being used as packing material of goods or as raw material in manufacture of goods for sale] [[Substituted for the following words vide Rajasthan Act 4 of 2007, Published in Rajasthan Government Gazette Extraordinary, Part IV-A, dated 10-4-2007, page 1(18) :-