Section 70(1A) in The West Bengal Factories Rules, 1958
(1A)[ In computing the prices referred to in sub-rule (1) the following items of expenditure shall not be taken into consideration, but shall 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 charges and expenses for providing water, lighting and ventilation,(e)the interest on the advance paid for running the canteen and on the amount spent on the provision and maintenance of the building, furniture and equipment provided for the canteen;(f)the cost of fuel or electricity required for cooking or heating of food-stuff or water;(g)any payment, wages or otherwise, made to the employees employed for running the canteen and the cost and washing charges of uniforms provided to them; and(h)any other expenditure which is not related to the actual cost incurred in procuring and purchasing food stuff, beverages and other items to be served in the canteen.]
