State tax on packaged food for free distribution subject to prescribed certificate and five month production requirement. State Government notifies a 2.5 per cent state tax on intra State supplies of food preparations put up in unit containers under tariff items 19 or 21 when intended for free distribution to economically weaker sections under a programme approved by the Central or State Government, conditioned on production of a certificate from an officer not below Deputy Secretary within five months (or extended period allowed by the jurisdictional tax authority); classification follows the Customs Tariff First Schedule interpretation rules.