21. Rate of tax on packing materials. - Notwithstanding anything contained in sections 7, 8, 10, 15 and 16-
(1)where goods packed in any materials are sold or purchased, the materials in-which the goods are so packed shall be deemed to have been sold or purchased along-with the goods and the tax shall be leviable on such sale or purchase of the materials at the rate of tax, if any, as applicable to the sales, or as the case may be, purchases of the goods themselves;(2)where any packing material is purchased on a certificate under section 13 for resale as packing material but is used in packing any tax-free goods and the goods so packed are sold, then in respect of the material in which the goods are so packed, the tax shall be leviable on the sale of such packing material at the rate applicable thereto under the relevant Schedule, as if the material were sold separately.
