Where any goods packed in any container or packing materials are purchased, sold or brought into the local Area along with the container or packing materials in which such goods are packed, the tax under Section 8 or Section 10 or Section 11 on the purchases or sale or 15 on the entry of such container or packing materials shall be levied at such rate of tax, if any, on the sale, purchase or entry as the case may be, of the goods themselves treating the containers, packing materials as goods integrated with the goods sold, purchased or brought, as the case may be, into the local Area.
Provided that no tax under Section 9 or Section 10 or Section 11 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, (Substituted by Jharkhand VAT Ordinance, 2011 - w.e.f. 01.04.2006) *(deleted vide notification no. LG 13/leg dated 01.02.2018)
13. Rate of Tax —
(1) The State Government may, in relation to goods mentioned in Part-E of Schedule-II, fix the tax payable on his taxable turnover, by a dealer under sub-Section (3) of Section 9, at a rate, not exceeding 75%, and subject to such conditions as the State Government may, from time-to-time specify.
(2)* The Rate of Tax in relation to goods mentioned in Part-A, Part-B including the Annexure(s), Part-C and Part-D and Part-F of Schedule-II, shall be at the rate set out against each Schedule or part thereof.
(Substituted by Jharkhand VAT Ordinance, 2011 - w.e.f. 07.05.2011)
(3) * The State Government may, by notification, enhance or reduce the respective rate(s) of taxes as specified in any of the Schedule(s) or part thereof, mentioned in subsection (2) of this section.
Provided the State Government may specify any rate for any goods or class of goods with such conditions and restrictions as may be specified in Part - F of Schedule –II.
(New sub-section (3) added, by Jharkhand VAT Ordinance, 2011 - w.e.f. 07.05.2011) *(deleted vide notification no. LG 13/leg dated 01.02.2018)