Section 76(1)(b) in The U.P. Factories Rules, 1950
(b)from the total amount of the price payable for the same quantity of food grains and other articles at the average market rates which shall be determined either on the basis of the retail prices for such food grains and other articles prevailing in the nearest market or according to the rates published by the Labour Commissioner, for the different weeks of the wage period, in the table relating to the Consumers Price Index Number for working classes at Kanpur.