Levy of tax on containers and packing materials

Where any goods are packed in any container or packing materials in which such goods are packed shall be deemed to have been sold or purchased along with the goods and the tax under section 5 or section 6 shall be levied 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 itself.; Provided that no tax under section 5 or section 6 shall be levied where the container or packing material is sold or purchased along with the goods declared as exempted from tax under this Act.