Section 29(2) in The Tamil Nadu Beedi Industrial Premises (Regulation of Conditions of Work) Rules, 1959
(2)For the purpose of computing the cash equivalent of the advantage accruing through the concessional sale to an employee of foodgrains and other articles, the difference between the value of foodgrains and other articles at the average market rates prevailing during the wage period in which work was done for overtime and the value of foodgrains and other articles supplied at concessional rates shall be calculated and allowed for the number of overtime hours worked.
