(2)In computing the prices referred to in sub-rule(1), the following items of expenditure shall not be taken in to consideration, but will be borne by the Occupier:-(a)the rent for the land and building;(b)the depreciation and maintenance charge 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 expenses for providing lighting and ventilation;(e)the cost of fuel required for cooking or heating foodstuffs or water; and(f)the wages of the employees serving in the canteen and the cost of uniforms, if any, provided to them.
