(2)Traders, wholesale and retail, should be dealt with in preference to consumers amongst the public.Note 1. - When market rates do not exist or cannot be ascertained the price of jail-made articles must be calculated and must always include :(a)the price of the raw materials;(b)the wages of jail labour, rated according to the wages of free labour of the same class in the neighbourhood and with due regard to its inferiority;(c)a percentage for wear and tear of plant; and(d)a percentage on account of profits.Note 2. - In the case of articles supplied to Government or to the public the percentage on account of profits may ordinarily be fixed at 10 per cent on the cost of the raw material and labour, if the price thus found are below the ordinary rates at which the goods could be procured by the same class of purchasers in the open market they must be raised to at least such market rates.Note 3. - These restrictions do not apply to District Boards and Municipal Committees and Co-operate Bodies like the Punjab State Electricity Board, etc., which for purposes of sales on credit on the same footing as Government institutions. No credit is to be allowed to private purchases (jail official or others).Note 4. - A price list of the articles manufactured in every jail is to be prepared and exhibited in the office. This list must be revised from time to time as may be necessary.
