In arriving at the price of foodstuffs and other articles served in the canteen the following items shall not be taken into consideration as expenditure, namely-
(a) The rent for the land and building;
(b) The depreciation and maintenance charges for the building and equipment provided for in the canteen;
(c) The cost of purchase, repairs and replacement of equipments including furniture, crockery, cutlery and utensils;
(d) The water charges and other charges incurred for lighting and ventilation;
(e) The interest on the amounts spent on the provision and maintenance of furniture and equipment provided for in the canteen.
Canteens
Contract Labour
Contractors
Lighting
Welfare