(k)The clause should also contain the mode and terms of payment of the price variation admissible.(ix)Contracts should include provision for payment of all applicable taxes by the contractor or supplier.(x)"Lumpsum" contracts should not be entered into, except in cases of absolute necessity. Where lumpsum contracts become unavoidable, full justification should be recorded. The contracting Authority should ensure that conditions in the lump sum contract adequately safeguard and protect the interests of the Government.(xi)Departmental issue of materials should be avoided as far as possible. Where it is decided to supply materials departmentally, a schedule of quantities with the issue rates of such material as are required to execute the contract work, should form an essential part of the contract.(xii)
