Section 85(2) in Maharashtra Factories Rules, 1963
(2)Food, drink and other items served in the canteen shall be sold on non-profit basis and in computing the charges to be made for such food, drink or other items the following items shall not be taken into consideration, namely:-(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 other charges incurred for lighting and ventilation; and(e)the interest on the amounts spent on the provision and maintenance of furniture and equipment provided for the canteen:Provided that where the canteen is managed by a co-operative society registered or deemed to be registered under the Maharashtra Co-operative Societies Act, 1960, such society may include in the charges to be made for any such food, drink or other items served, a profit up to 5 per cent of its working capital employed in running the canteen.
