Notwithstanding anything contained in Section 8 or Section 9 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 Section 8 or Section 9 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 themselves .

Provided that no tax under Section 8 or Section 9 shall be levied where the container or packing material is sold or purchased along with the goods declared tax free under Section 15.