For the purpose of computing cash equivalent of the advantage accruing through the concessional sale to a worker of foodgrains and other articles, the difference between the value of foodgrains and other articles at the average rates in the nearest market prevailing-during the wage period in which overtime was worked and value of foodgrains and other articles supplied at concessional rates shall be calculated and allowed for the number of overtime hours worked.This rule shall not apply to any Federal Railway Factory whose alternative method of computation has been approved by the State Government.
