State tax on free-distribution food preparations requires officer certification and time-limited proof for preferential treatment. Notifies a State tax rate of 2.5 per cent on intra State supplies of unit packaged food preparations intended for free distribution to economically weaker sections under a programme approved by the Central or State Government, subject to tariff classification (items 19 or 21) and interpretation rules of the Customs Tariff First Schedule. The preferential rate applies only when the supplier produces, within five months of supply or such further period as allowed by the jurisdictional commissioner or Union Territory tax officer, a certificate from an officer not below Deputy Secretary confirming the free distribution under an approved programme.