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State of Uttar Pradesh - Section

Section 48 in The U.P. Contract Labour (Regulation Abolition) Rules, 1975

48. Canteens to be run on no profits no loss basis [Sections 16 (1) and 35 (2) (j)].

- In arriving at the pieces of foodstuffs and other articles served in the canteen the following items shall not be taken into consideration as expenditure, namely:
(a)the rent, for the land and building;
(b)the depreciation and maintenance charges for the building and equipment provided for in the canteen;
(c)the cost of purchase, repairs and replacement of equipment including furniture, crockery, cuttlery and utensils;
(d)the water charges and other charges incurred for lighting and ventilation;
(e)the interest on the amounts spent on the provision and maintenance of furniture and equipment provided for in the canteen.