73-B. For the purpose of.- computing cash equivalent of the advantage occurring through the concessional sale to a worker of food grains and other articles, the difference between the value of food grains and other articles at the average rates in the nearest market prevailing during the wages period in which over time was marked and value of food grains and other articles supplied at concessional rates shall be calculated and allowed for the number of overtime hours worked. This rule shall not apply the any Federal Railway Factory whose alternative method of computation has been approved by the Chief Commissioner. | 
