Reduced state tax on subsidised food distributions applies where supplier furnishes government certificate within prescribed period. Concessional State tax applies on intra State supplies of food preparations in unit containers intended for free distribution under a Central or State Government approved programme, subject to the supplier producing, within five months of supply or such extended period as the jurisdictional commissioner allows, a certificate from an officer not below Deputy Secretary certifying the free distribution; tariff classification follows the First Schedule to the Customs Tariff Act for interpretation.