law: Factories Act, 1948 
  80. Wages during leave period 
  (1) For the leave allowed to him under 94[section 78
  
  or section 79, as the case may be] a worker 95[shall be entitled to
  
  wages] at a rate equal to the daily average of his total full time earnings for
  
  the days on which 96[he actually worked] during the month
  
  immediately preceding his leave, exclusive of any overtime and bonus but
  
  inclusive of dearness allowance and the cash equivalent of the advantage
  
  accruing through the concessional sale to the worker
  
  of food grains and other articles:
   97  [PROVIDED that in the case of a worker who has not
  
  worked on any day during the calendar month immediately preceding his leave, he
  
  shall be paid at a rate equal to the daily average of his total full time
  
  earnings for the days on which he actually worked during the last calendar
  
  month preceding his leave, in which he actually worked, exclusive of any
  
  overtime and bonus but inclusive of dearness allowance and the cash equivalent
  
  of the advantage accruing through the concessional 
  
  sale to the workers of food grains and other articles.]
  (2) The cash equivalent of the advantage accruing through the  concessional sale to the worker of food grains and other
  
  articles shall be computed as often as may be prescribed, on the basis of the
  
  maximum quantity of food grains and other articles admissible to a standard
  
  family.
  Explanation 1   :  "Standard family" means
  
  family consisting of a worker, his or her spouse and two children below the age
  
  of fourteen years requiring in all three adult consumption units.
  Explanation 2   :  "Adult consumption unit"
  
  means the consumption unit of a male above the age of fourteen years; and the
  
  consumption unit of a female above the age of fourteen years and that of a
  
  child below the age of fourteen years shall be calculated at the rates of .8
  
  and .6 respectively of one adult consumption unit.
  (3) The State Government may make rules prescribing- 
  (a) the manner in which the cash equivalent of
  
  the advantage accruing through the confessional sale to a worker of food grains
  
  and other articles shall be computed; and
  (b) the registers that shall be maintained in
  
  a factory for the purpose of securing compliance with the provisions of this
  
  section.