(3)In computing the prices referred to in sub-rule (1) the following items of expenditure shall not be taken into consideration, but will be borne by the occupier:- ,(a)the rent for land and building,(b)the depreciation and maintenance charge of the building and equipment provided for the canteen,(c)the cost of purchase, repair and replacement for equipment including furniture, crockery, cutlery and utensils,(d)the water charges and expenses for providing lighting and ventilation,(e)the interest of the amount spent on the provision and maintenance of the building, furniture and equipment provided for the canteen,(f)the cost of fuel required for cooking or heating food-stuffs or water, and(g)the wages of employees serving in the canteen and the cost of uniforms, if any, provided to them.
