Tax on food distribution: state levy applies to unit packaged food for free distribution subject to prescribed certification and timelines. Notification prescribes a 2.5 per cent state tax on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under a government approved programme, conditioned upon the supplier producing, within five months (or extended period allowed by the jurisdictional commissioner), a certificate from an officer not below Deputy Secretary certifying such free distribution; references to tariff items and interpretive rules are to be read as per the First Schedule to the Customs Tariff Act, 1975.