State tax on free-distributed packaged food preparations subject to certificate verification and commissioner granted time extension. Notifies a State tax rate of 2.5 per cent on intra State supplies of food preparations put up in unit containers and intended for free distribution to economically weaker sections under a programme approved by the Central or State Government, subject to the supplier producing a certificate from an officer not below Deputy Secretary confirming free distribution; certificate to be produced within five months of supply or within such further period as the jurisdictional Commissioner may allow.