Section 80(1) in The West Bengal Factories Rules, 1958
(1)For the purpose of computing cash equivalent of the advantage accruing thought the concessional sale to a worker of foodgrains and other articles, the difference between the value of food grains and other articles at which these were purchased by the factory and the value of foodgrains and other articles supplied at concessional rates shall be calculated and allowed for the number of overtime hours worked.This sub-rule shall not apply to any Railways factories whose alternative method of computation has been approved by the State Government.
