7. Rate of tax on packing materials M VAT ACT

 

 7.   Rate of tax on packing materials
Where any goods are sold and such goods are packed in any material, the tax shall be leviable under section 6 on the sales of such packing material, whether such materials are separately charged for or not, at the same rate of tax, if any, at which tax is payable on the sales of the goods so packed.