Section 18(4) in The Tamil Nadu Beedi Industrial Premises (Regulation of Conditions of Work) Act, 1958
(4)The cash equivalent of the advantage accruing through the concessional sale to an employee of foodgrains and other articles shall be computed as often as may be prescribed on the basis of the maximum quantity of foodgrains and other articles admissible to a standard family.Explanation 1. - "Standard family" means a family consisting of the employee, his or her spouse, and two children requiring in all three adult consumption units.Explanation 2. - "Adult consumption unit" means the consumption unit of a male above the age of fourteen years and the consumption unit of a female above the age of fourteen years and that of a child shall be calculated at the rate of 8 and 6, respectively, of one adult consumption unit.
