Section 23(2) in The Orissa Beedi and Cigar Workers (Conditions of Employment) Rules, 1969
(2)For the purpose of Section 18, the case equivalent to the advantage occurring through the concessional sale of food-grains, and other articles to an employee required to work overtime shall be computed is a sum equivalent to the difference between the value of such foodgrains and other articles at the average market rates prevailing during the wage period in which the employee worked overtime and the concessional price thereof.
