Section 3(9) in Uttar Pradesh Value Added Tax Act, 2008
(9)Notwithstanding anything to the contrary in this Act, where any goods are sold or purchased together with any packing material, sale or purchase of packing material shall, notwithstanding the fact that contracts of sale or purchase of such goods and such packing material have been made separately or price of sale or purchase, as the case may be, of the goods and the packing material has been shown separately,-(a)be liable to tax under this Act at the rate applicable to sale or purchase of the goods sold or purchased together with such packing material;(b)not be liable to any tax under this Act if the sale or purchase of such goods is exempt from tax at the hands of the dealer.
