Section 12(3) in The Orissa Shops and Commercial Establishments Rules, 1958
(3)The cash equivalent of the advantage through the concessional sale of foodgrains and other articles payable to the worker doing overtime work shall be the difference between the value at the average rate in the nearest market prevailing during the month immediately preceding the overtime work and the value at the concessional rates allowed of foodgrains and other articles, he is entitled.
