Section 245(2) in The Orissa Building and Others Construction Workers (Regulation of Employment and Conditions of Service) Rules, 2002
(2)In arriving at the prices of items referred to in sub-rule(1) the following shall not be taken into consideration as expenditure, namely :-(a)The rent for the land and building of such canteen;(b)The depreciation and maintenance charges for the building and equipment provided in such canteen;(c)The cost of purchase, repairs and replacement of equipment including furniture, crockery, cutlery, utensils and uniforms provided to the employees of such canteen;(d)the water charges and other charges incurred for lighting and ventilation of such canteen; and(e)the interest on the amount spent for providing and maintaining.