State tax on food preparations in unit containers applies where goods are distributed free to economically weaker sections with certificate. A state tax rate of 2.5 per cent is notified on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under a programme approved by Central or State Government, subject to the supplier producing within five months a certificate from a Deputy Secretary level officer certifying free distribution, with possible extension by the jurisdictional tax commissioner or officer; tariff classification follows the First Schedule rules.