Concessional tax for free-distributed food preparations: reduced state rate subject to time bound certification requirement. A state tax rate of 2.5% applies to intra State supplies of food preparations in unit containers for free distribution to economically weaker sections under a government approved programme, conditioned on the supplier producing within five months (or extended period allowed by the jurisdictional commissioner) a Deputy Secretary certificate confirming free distribution; interpretation of tariff terms follows the First Schedule to the Customs Tariff Act, 1975.