Levy of taxes on constrainers and packing materials:

Where any goods packed in any container or packing material in which such goods are packed shall be deemed to have been sold or purchased along with the goods and the tax under Section 9 or Section 10 shall be levied on the sale or purchase on such container or packing materials 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 9 or Section 10 shall be levied where the container or packing material is sold or purchased along with the goods declared as exempt from tax under this Act.