247. Charges of foodstuff.- (1) The charges for foodstuffs beverages and other items served in the canteen provided under sub-rule (1) of rule 244 shall be based on "no profit - no loss" and the price list of such items shall be conspicuously displayed in such canteen. (2) In arriving at the prices of items referred to in sub-rule (1), the following shall not be taken into consideration as expenditure, namely:- (a) the rent for the land and building of such canteen; (b) the depreciation and maintenance charges for the building and equipment provided in such canteen; (c) the cost of purchase, repairs and replacement of equipments including furniture, crockery, cutlery, utensils and uniforms provided to the employees of such canteen; (d) the water charges and other charges incurred for lighting and ventilation of such canteen; and (e) the interest on the amounts spent for providing and maintaining furniture and other equipment for such canteen. | 
