6.
Tax
on packing material
Where
goods sold or purchased are contained in containers or are packed in any packing
material liable to tax under the Act, the rate of tax applicable to such
containers or packing material shall, whether the price of the containers or
packing material is charged for separately or not, be the same as the rate of
tax applicable to such goods so contained or packed, and where such goods sold
or purchased are exempt from tax under the Act, the containers or packing
material shall also be exempted.