15. Tax on containers and packing materials.-

The container or packing material in which goods are packed and sold or purchased shall be deemed to have been sold or purchased alongwith the goods and the tax under section 13 or section 14 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 13 or section 14 shall be levied where the container or packing material is sold or purchased alongwith the goods declared as exempt from tax under the Act.