Section 12 in The M.P. Vanijyik Kar Adhiniyam, 1994
12. Rate of tax on container or packing material.
- Notwithstanding anything contained in [sub-section (1) of Section 9 or Section 9-B] [Substituted by MP Commercial Tax (Amendment) Act, 1997 for the words 'sub-section (1) of Section 9' wherever occurred in Section 12, w.e.f. 1-5-1997.] or sub-section (1) of Section 10 where any goods packed in any container or packing material are sold or purchased, the container or packing material in which such goods are so packed shall be deemed to have been sold or purchased along with such goods and the tax under [sub-section (1) of Section 9 or Section 9-B] [Substituted by MP Commercial Tax (Amendment) Act, 1997 for the words 'sub-section (1) of Section 9' wherever occurred in Section 12, w.e.f. 1-5-1997.] or sub-section (1) of Section 10 shall be leviable on the sale or purchase of such container or packing material at the rate of tax, if any, applicable to the sale, or as the case may be, the purchase of the goods themselves:Provided that no tax under [sub-section (1) of Section 9 or Section 9-B] [Substituted by MP Commercial Tax (Amendment) Act, 1997 for the words 'sub-section (1) of Section 9' wherever occurred in Section 12, w.e.f. 1-5-1997.] or sub-section (1) of Section 10 shall be leviable where the container or packing material is sold or purchased along with the goods declared tax-fee under Section 15 or exempted in whole from payment of tax under Section 17.
