(16)In computing the prices referred to in sub-rule (15), the following items of expenditure shall not be taken into consideration but will be borne by the occupier :-(a)the rent for the land and building;(b)the depreciation and maintenance charges of the building and equipment provided for the canteen;(c)the cost of purchase repairs and replacement of equipment including furniture, crockery, cutlery and utensils;(d)the water charges and expenses for providing lighting and ventilation;(e)the interest on the amount spent on the provision and maintenance of the building furniture and equipment provided for the canteen;(f)the cost of fuel required for cooking or heating foodstuffs or water; and(g)the wages of the employees serving in the canteen and the cost of uniforms, if any, provided to them.
