2. DIRECTORATE GENERAL OF SUPPLIES &
DISPOSALS
A CENTRAL PURCHASE & QUALITY ASSURANCE
ORGANISATION of Govt. of India, Department of
Supply, Ministry of Commerce.
In the year 1860, the British Govt. evolved a concept
of CENTRAL BUYING & set up INDIA STORES
DEPARTMENT in LONDON for meeting
procurement needs of Govt. of India.
Established in 1951
3. CHAPTER – 9 EVALUATION OF TENDERS
AND FORMULATION OF PURCHASE
PROPOSAL
1. Purchase officer has receipt of tenders along with the Spot
Comparative Statement to enable him to formulate the
purchase proposal.
2. PREPARATTION OF COMPARATIVE/ RANKING
STATEMENTS
2.1 COMPARATIVE STATEMENT
2.2 RANKING STATEMENT
4. 2.3 The Directorate shall also prepare a statement in the
following Performa:
1. Name of the firm
2. Capacity of the firm
3. Past Performance (indicate also the proven performance)
4. Load in hand.
2.4 In respect of imported stores conversion of foreign currency
into rupees is to be done taking into account rate of State
Bank of India on the date of opening of price bid.
2.5 The base Officer initiating the purchase proposal will be
responsible for the correctness of the facts for both the
Comparative Statement and Ranking Statement, and initial
them in token of having verified .
5. 3 INITIAL ANALYSIS OF TENDERS RECEIVED
3.1 Differentiate complete and incomplete tenders. Such incomplete
offers can be broadly classified into two groups.
(A) Where the offer is complete with regard to the essentials of the
tender though some other details may be missing.
(B) Where the offer is not complete with regard to essentials.
3.2 incomplete tenders falling under Group “A” may be considered
with regard to the following basic requirements.
(i) Description specifications.
(ii) Rates
(iii) Delivery Terms.
3.3 As regards tenders falling under Group “B”, such offers should be
ignored and rejected straightway and no reference should be made to
the firm.
6. 3.4 list of the instances in which the tenders may be ignored and rejected
straightway is given below,
a) tenders received after due date and time of tender opening (Late
Tenders);
b) it is an unsolicited offer i.e. offer from tenderer other than those asked to
quoted against LTI/STI. These can be considered for acceptance only in
exceptional circumstances in consultation with the Finance.
c) it is in the form of letter head/FAX/Telex/Telegram.
d) It is from, stockist(s) or agent(s) without indicating details of the
manufacturer whose products are offered.
e) from agents without proper authorization from the manufacturers.
f) from agents quoting for imported stores not enlisted with DGS&D under
Compulsory Enlistment Scheme of Ministry of Finance.
g) it is not accompanied with Earnest Money in case the firm responded is
not registered with DGS&D/NSIC.
h) it doest not indicate delivery period by which supplies can be made or
delivery offered is vague.
i) it doest not indicate the terms of delivery.
7. 4 OFFER WITH SHORTER VALIDITY
5 OFFERS WITH DISCOUNTS FOR QUICK COVERAGE
INSPECTION/PAYMENT
6 POST TENDER REVISION
7 GUIDELIENS FOR CONSIDERING TENDERS FROM AUTHORISED
AGENTS/DISTRIBUTORS OF INDIGENOUS MANUFACTURERS:-
a) If the tender is made by an authorized agent/distributor who is not
registered with DGS&D the purchase officer would see whether he
has furnished the following documents:-
i) An authenticated copy of the written agreement between the
manufacturer and the firm by which the latter has been appointed as
authorized agent/distributor {as specified in clause 24(c) of Form
DGS&D-230
ii) An undertaking from both the manufacturer and the tendering firm as
specified in Clause 24 (c) of Form DGS&D-230
8. (b) When considering the offers from authorised a
gents/distributors, care must be taken to examine the
agency agreement, particularly with regard to:-
i) Period for which the authorize period embraces/extends
the delivery period stipulated in the Tender Enquiry.
ii) The percentage of commission/profit payable to the
agent has been specifically indicated.
iii) The agent/distributor has the authority to enter into
agreements and to sign contracts for supply of
stores/equipment on behalf of the manufacturers.
(c) In case where the manufacturing firm happens to have
been banned/suspended the offer of the authorized
agent/distributor shall not be considered.
9. 8 OFFERS FROM AGENTS OF FOREIGN MANUFACTURERS/ FIRMS
9 EVALUATION OF TENDERS AND SUBMISSIOSN OF PROPOSAL
a. The technical acceptability of the offer
b. The technical and financial capability of firms coming in the zone of
consideration.
c. The delivery period offered vis-à-vis indent delivery requirement.
d. Reasonability of the prices quoted
10 TECHNICL ACCEPTABILITY
11 REFERENCE OF TENDERS TO INDENTORS
Tenders should not ordinarily be referred to the indentor even if an
indenter has asked that they should be shown to him before order is
placed. cases where tenders may have to be referred to the indentors:
(a) stores of specialized nature and scientific equipment : (b) where none
of the offers received or those proposed to be accepted are strictly in
conformity with the specifications : (c) stores of which technical scrutiny
rests with DG (Shipping) and other indentors : (d) where suitable
indigenous alternatives are offered to save foreign exchange
10. 12. TECHNICAL /FINANCIAL CAPABILITIES OF FIRMS IN ZONE OF
CONSIDERATION
13. DETERMINATION OF STATUS OF A FIRM AS REGISTERED OR
UNREGISTERED
14. CONSIDERATION OF OFFERS FROM UNREGISTERED FIRMS
15. VERIFICATION OF FINANCIAL STANDING
a) This has to be done by calling Banker’s Report and valid Income Tax
Clearance Certificate, if not already furnished with the tender documents.
b) The firms are required to submit their latest ITCC with the quotation.
Extension of time may be allowed if the offer received is otherwise complete
and acceptable. DG/Finance can waive the requirement of ITCC.
c) Banker’s Report: A report will be obtained from the Bank(s) concerned in the
form as per Annexure-19 regarding financial standing of the firm
16 VERIFICATITON OF TECHNICAL CAPACITY
Based on the satisfactory capacity report, financial standing and performance
consideration, offers of unregistered firms will be considered if they are
otherwise found acceptable and orders placed on them to the extent indicated
in subsequent paras.
11. 17 DELIVERY PERIOD CONSIDERATION
18 DEVIATION IN DELIVERY SCHEDULE
19 REASONABILITY OF PRICES
1 Evaluation of tenders is made on the basis of the ultimate cost
2 As per DGS&D Tender Enquiry conditions, a responding firm can quote on
firm price basis as well as on variable price basis practicable contract should
be entered on firm price basis
3 Where a firm’s offer on variable price is considered, the price variation formula
should be clearly spelt out indicating the base price on which the variation is
to be allowed
4 No price variation would be allowed on wastage element. The price variation
would be allowed on the finished weight only
20 LACK OF COMPETITION: Lack of competition exists if the following factors
intervened;
a) Number of acceptable offers are less than three;
b) Ring prices have been quoted by all the tenderers (Cartel formation);
c) The product of only one manufacturer has been offered by all the tenderers
irrespective of number of quotations;
d) Store under purchase is chronically in short supply against which a number of
acceptable offers never exceed two
12. 21. LAST PURCHASE PRICE
i) The last purchase price will be the price paid in the latest contract of
a similar magnitude which is not more than three years old.
ii) Where the firm holding the LPP contract has defaulted should be
highlighted price paid against the latest contract placed prior to the
defaulting LPP contract should be indicated
iii) the updated price as computed in terms of the price variation
clause, may also be indicated.
iv) In case of new supplier, the price paid against the previous
contract as in the case of (ii) above should be indicated.
22 ESTIMATED VALUE
23 MARKET PRICE
24 PROPOSAL FOR COVERAGE
BASIC DATA OF TENDER NO……………………….
1. ITEM
(a) Description
(b) Specification
13. 2. INDENT PARTICULARS
(a) Name of the indentor
(b) Class of indent
(c) Indent delivery period
(d) Date of receipt of indent.
3. TENDER DETAILS
(a) Type of Tender Enquiry
(b) Date of tender invitation
(c) Date of tender opening
(d) No. of offers received
4. Last Purchase Price
5. Tolerance Availability
14. 25 COVERAGE OF DEMAND
Quantity left after utilization of tolerance Clause should be covered so
as to ensure that;
(i) contracts are awarded to the tenderers who have the requisite
financial, technical and production capabilities necessary to perform
the contract.
(ii) the quantities are covered in keeping with the quantitative capacity
meeting the delivery requirement.
26 CONSIDERATION OF PURCHASE PROPOSAL
a. reliability of the firms whether they are registered with
DGS&D/NSIC for the stores as per the required specification, if
unregistered their capacity/capability based on the report furnished
by technical authority, financial status etc
b. avoids the tendency to place orders on firms offering low prices
but with poor or no prospect of supply as per the delivery
requirements of the indent.
c. analysis the reasonability of prices being considered for
acceptance comparing with LPP, market price etc.
15. 27 REQUIREMENT OF ADDITIONAL FUNDS
Once the coverage of the indent requirement has been decided, the
purchase officer should ensure availability of requisite amount of
funds.
Category of Indentors and Limits
Defence: Upto 50% subject to the total increase over estimated cost
limited to Rs. 10 Lakhs.
Surveyor: Upto 66.2/3% subject to the total increase over General
estimated cost limited to Rs. 5 Lakhs.
BSF: Upto 25% subject to the total increase over Estimated cost
limited to Rs. 1 lakh
Railways Upto 25% subject to the total increase over estimated cost
limited to Rs.3 lakhs
If these limits are exceeded, the indentor’s concurrence should be
obtained .
“I certify that the extra expenditure involved has received the sanction
of the competent financial authority and that the funds are available
under appropriate head in the sanctioned budget of the indenting
department for the year.”
16. 28 POST TENDER NEGOTIATION
Negotiations, after tenders have been opened, should be severely
discouraged.
Post tender negotiations are banned in adhoc procurement except in
case of negotiations with L1 (Lowest Tender).
29 EXTENSION OF VALIDITY OF OFFERS
1 The purchase officers should make all efforts to see that the
purchase decision is taken as early as possible and in any case
within the original validity period of the tenders.
2 The tendency to request the tenderers to extend the period of
validity of offers should be curbed
3 In cases where seeking extension of the offers becomes
inescapable, action should be taken up 8 to 10 days in advance of the
expiry of offers
4 The letter seeking extension of offer should be issued under Postal
Certificate in order to avoid any complaints from the firms
5 While submitting the purchase proposals it is essential that the
date upto which the offers are open/have been extended should be
indicated clearly in the purchase proposals so that the final decision
on the purchase proposal is taken at the appropriate level within the
validity period.
17. 30 SCRAPPING OF TENDERS AND ISSUE OF FRESH ENQUIRIES
(1) The case where no offer has been received, should be treated as
if purchaser has not gone out for tender at all.
(2) In cases where inquiries against the same demand are sent in the
second or subsequent round, the previous one having been scrapped
for one reason or the other, it should be made clear to the parties who
may have quoted against the previous tender that the fresh Invitation
to Tender is in supersession of the previous on
(3) Tender Enquires/Notices should also be sent to those firms who
had participated in the Tender Enquiry subsequently scrapped.
31 RETURN OF TENDEERS RECEIVED AGAINST TENDER
ENQURIES CANCELLED/SCRAPPED SUBSEQUENTLY
it is not necessary to authorise automatic refund of cost of tender on
scrapping. Claims when received should be finalised with the
approval of competent authority.
18. 32 INTIMATION OF ACCEPTANCE OF TENDER
1 The contract is brought into existence upon communication of the
acceptance which must be within the time prescribed.
2 When a specific stipulation has been made by a tenderer that he
should be informed of the acceptance by a particular date and in a
particular manner.
3 After a purchase decision has been taken formal A/Ts must issue as
quickly as possible or no later than 10 days of the decision
4 The Advance Acceptance should incorporate the following clause
invariably:- “The Contract is concluded by this acceptance. A formal
Acceptance of Tender will follow.“
33 DESPATCH OF CONTRACT
1 The Acceptance of Tender, Advance A/Ts by letters), Rate
Contracts, should be dispatched under Registered post with
acknowledgement due.
2 The postal A.D or the acknowledgement slip, on return from the
contractor, will be pasted on the reverse of the office copy of the
A.T/Supply Order.
3 Six copies of all Acceptance of Tenders, rate contracts and
amendments thereto, if any, placed on the SSI Units should be
forwarded to NSIC, New Delhi through their Liaison Office.
19. 34 INTIMATION TO UNSUCCESSFUL TENDERERS
The unsuccessful tenderers should as far as possible, be informed of
the reasons for non-acceptance of their tenders by a standard letter as
per Annexure-21.
35 RESERVATION OF REJECTED QUOTATIONS
Purchase Directorates should preserve the rejected quotations in a
separate folder along with the relevant purchase file.
36 AUTHENTICATION OF CONTRACTUAL DOCUMENTS
Copies of all the contractual documents are required to be sent duly
authenticated by the designated officer, within 48 hours from the date of
their issued to the concerned Accounts Officer along with Performa “A”
& “B” (Annexure-22).
(a) The requisite details are shown properly in the proforma “A” and “B”
and in full and continuity in the serial No of the documents
authenticated is maintained.
(b) The list in proforma “A” and “B” are dispatched to the concerned
officers on the same date as is assigned to the list.
(c ) Documents are authenticated by the authorised officer and not by the
officer who has signed them.
20. CHAPTER – 10 ELEMENTS OF PRICE
AND THEIR VARIATIONS
INDIGENOUS STORES : In the case of indigenous stores the
elements of price consist of :
(i) Basic Price : ( the F.O.R. Station of despatch price
which in turn includes raw-material price, wages,
processing charges, overhead, packing and forwarding
and margin of profit.)
(ii) Excise Duty : if applicable.
(iii) Sales Tax, : if applicable
(iv) Freight : if applicable
(v) Transit Insurance : if applicable
(vi) Octori Duty/ Terminal Tax : if applicable
21. ELEMENTS OF PRICE RELATAING TO IMPORTED STORES
(i) Net F.O.B. price in foreign currency i.e. the price ex-port of
shipment in country of origin.
(ii) Agency commission, if any.
(iii) Ocean/Air Freight and insurance.
(iv) Customs Duty in India in case the indentor/consignee is not
exempted from payment of the same.
(v) Landing and clearing charges; and
(vi) Inland freight/Insurance/Octroi Duty/Terminal Tax
VARIABLE PRICE
“Price Variation” clauses have been standardized for DGS&D
(i) Price variation clauses relating to raw-material
. (ii) Price variation clause relating to wages.
(iii) Price variation clause relating to excise duty.
(iv) Price variation clause relating to customs duty.
(v) Price variation clause relating to foreign exchange.
22. WAGES ESCALATION CLAUSE
wage escalation the standardized clause given in Annexure-23
Price variation clauses relating to costs of raw-materials and wages
(i) A break down of quotations is obtained to enable the purchaser to
satisfy himself that the variations in respect of raw-materials and wages
demanded by the firm are reasonable.
(ii) The right to examine firm’s books is reserved except where details
furnished by the firm provide an adequate check and are satisfactory in all
respects.
CONSIDERATION OF DUTIES AND TAXES IN DGS&D PURCHASES
1 The duties and taxes as levied by the Governments vary item to item.
2. Taxable event for sales tax is sale of goods which may or nay not
coincide with such removal
3 The liability of reimbursement or adjustment of any duty or tax is
covered under the section 64A of sale of Goods Act
DUTIES / TAXES ON RAW-MATERIALS
EXCISE DUTY : Excise Duty is leviable on manufacture and is to be paid
by the manufacturer on clearance of goods. Central Excise Tariff Act,
1985
23. VALUATION OF GOODS FOR THE PURPOSE OF EXCISE DUTY :
a) it should be the price at which the goods are “ordinarily “ sold by the
assessee in the normal course of business and on commercial basis.
b) Where a customer gets goods manufactured according to his
specification the prices charged from such customers would be
acceptable as commercial price
c) If an assessee chooses to sell his goods partly at the factory gate
and partly at the depot, there shall be two normal prices.
d) It should be a whole sale price.
e) assessee can have varying prices for different classes of customers
viz. Wholesale traders, industrial customers,, Government departments
and local bodies.
REFUND : The assessee can appeal with the Excise Authorities in case of
any dispute regarding the rate of duty livable on their product
24. REGULATION OF CLAIMS FOR EXCISE DUTY
“64 A. In contracts of sale, amount of increased or decreased
taxes to be added or deducted.
(1) Unless a different intention appears from the terms of the
contract, in the event, any tax of the nature described in sub-
section
(2) being imposed, increased, decreased or remitted in respect
of any goods after the making of any contract for the sale or
purchase of such goods without stipulation as to the payment of
tax
The provisions of sub-section (1) apply to:
(a) any duty of customs or excise on goods;
(b) any tax on the sale or purchase of goods.”
25. PROCEDURE RELATING TO REIMBURSEMENT OF EXCISE DUTY
1 Where excise duty is payable as extra it will be paid along with bills for
initial payment
2 The tariff schedule should be indicated in the A/Ts, Rates Contracts
themselves.
3 In contracts which do not stipulate any price variation clause and
where the supplies have been completed within the original/refixed
delivery period, claims for excise duty, if payable extra are required to be
admitted by Controller of Accounts and without a formal amendment.
SALES TAX
The liability for payment of Sales Tax is on the dealer/supplier and he
cannot pass it on to the Government, as a purchaser as a matter of
course, unless the latter has agreed as per terms of contract to
reimburse that element.
The tender rates reproduced in the purchase proposals should be
followed by the remarks such as “No sales Tax” or “Sales Tax Extra”;
and in the latter case the name of the State Sales Tax with the rate
thereof based on the firm’s stipulation in tender should be indicated.
26. INSTRUCTIONS RELATING TO IMPORT OF GOODS
1 INVOLVEMENT OF INDIAN AGENTS
2 EXCHANGE RATE OF DECISION MAKING
3 CUSTOMS DUTY
4 EXCHANGE RATE VARIATION CLAUSE IN THE CONTRACT :
Government have allowed exemption from payment of customs duty in
respect of following items
1. Scientific and technical instruments imported by Research Institutes.
2. Hospital equipments imported by Government Hospitals.
3. Consumable goods imported by a public funded Research Institution
or a University.
SALE TAX RELATING TO IMPORTED GOODS
Categories of cases constituting sale in course of import.
(i) Where the movement of goods from the foreign country to India is
occasioned directly as a result of the sale.
(ii) Where there is a privity of contract between the foreign supplier and
the DGS&D.
(iii)Where the Indian supplier acts as the agent of the foreign
manufacturer in the agreement of the sale.
27. CHAPTER 11
DRAFTING OF ADHOC-CONTRACT
DRAFTING OF CONTRACT(S)
1 The drafting should always be done in the prescribed blank
format given in Annexure-25 and the practice of drafting on
the basis of an old A/T form should be desisted so as to
eliminate the possibility of omission and commission.
2 The terms and conditions being incorporated in the contract
are to be conformity with the offer of the firm and any
variations being incorporated have been mutually agreed to.
3 The contract should contain no more and no less than what
is contained in the tender of the contractor.
4 In particular the following aspects must be taken care of
while drafting the contract.
28. PARTIES TO THE CONTRACT: The parties to the contract are the
contractor and the purchaser, named in the Schedule.
NAME AND ADDRESS OF THE CONTRACTOR
The complete name and address of the contractor along with their Pin
Code number, telegraphic address/telex/fax number / E-Mail address
wherever available should be indicated correctly as mentioned in their
tender.
NAME OF THE PURCHASER:
1 The DGS&D enters into contract on behalf of the President of India
or the Governor of State or on behalf of the public sector undertakings,
corporations, local bodies.
2 The Purchaser should be correctly named depending upon the
whose behalf the contract is being entered into.
29. CONDITIONS GOVERNING THE CONTRACT
1 All the contracts concluded by DGS&D are governed by the
General Conditions of the Contract DGS&D 68 (Revised) as amended
to date.
2 Clear and specific indication must be given as to the clauses of the
General Conditions of the Contract that will not apply.
3 In cases where there are other special stipulations over-riding or
supplementing the General Conditions of Contract, a suitable addition
should be made inviting the attention to relevant clauses in the
contract
.
4 Where a contractor has agreed to clause 24 of the General
Conditions of Contract Arbitration, the words, “Including clause 24
thereof are to be added at the appropriate place
5 The salient Conditions and Instructions for compliance by the
contractor are given in Annexure-26.
30. PERFORMANCE SECUIRITY: The contract should contain the standard
clause as given in the contract format, indicating correctly the quantum
of performance security and the time for furnishing the same.
DELIVERY IN INSTALMENTS IN CASE OF PURCHASE OF LARGE
QUANTITIES
PROVISIONAL DELIVERY DATES
DELIVERY LINKED WITH APPROVAL OF ADVANCE SAMPLE
DELIVERY LINKED WITH OPENING OF L/C (Letter of Credit)
“Date of Delivery:- Date on which the goods actually arrive at Indian
Port.
“Delivery date :- Date on which the stores should arrive at
___________________ (name of the Indian Port) by….........(here
insert the date
GRACE PERIOD
DESPATCH INSTRUCTIONS
31. DESPATCH OF STORES ON MILITARY CREDIT NOTES
(a) The goods should be the bonafide property of the Ministry of Defence
at the time of despatch.
(b) The freight on the goods should be chargeable to Defence Services
Estimate and
(c) The goods are not sold or for sale, Loan or transferred to the Civil
Department of the Government or general public.
INSPECTING AUTHORITY / INSPECTING OFFICER
INSPECTION BY CONSIGNEE
PAYING AUTHORITY
The paying authority and the financial year against which the funds
have been earmarked for making the payments need to be correctly
stipulated. With a view to facilitate the work in the office of the Paying
Authority, the number allocated to the A/T should also indicate the
paying authority in the abbreviated forms as indicated in the chapter,
‘Payment of Cost of Stores’.
32. DESCRIPTION OF STORES: In respect of this clause
regarding the description of stores ordered, the following
points are to be carefully checked:
(i) Whether the description is complete without any mistake.
(ii) Whether specification/drawings are correctly mentioned.
(iii) Whether account unit and the quantity ordered, rate per
unit and total cost in words and figures including taxes and
duties are correctly mentioned.
(iv) The contract should be signed for and on behalf of
appropriate authority.
33. CHAPTER -12 DELIVERY DATE IN CONTRACTS /
PREOGRESSING OF SUPPLILES /REVIEW OF
PERFORMANCE
ACKNOWLEDGMENT OF CONTRACT
PERFORMANCE SECURITY – COMPLIANCE THEREOF
DATE OF DELIVERY-ESSENCE OF CONTRACT
DEFINITION OF DELIVERY DATE: Delivery date in respect
of contracts placed by the Directorate General of Supplies and
Disposals shall be deemed to be as follows depending upon
the terms of delivery specified in the contract.
CLASSIFICATION OF INSTALMENT DELIVERY
CONTRACTS
(i) An “entire” contract.
(ii) A severable contract.
34. PROGRESSING OF SUPPLIES/REVIEW OF
PERFORMANCE
a) Urgent demands
b) Critical short supply items
c) Cases where delivery has been delayed beyond 3
months
Quality Assurance Officer should also be vigilant and
there should not be any avoidable delay in inspection of
stores in such cases.
REVIEW OF PERFORMANCE
At the end of each month the MIS Directorate is required
to forward to the Purchase Directorate lists of Acceptance
of Tenders where the delivery dates are due to expire
within next two months.
The base officer may scrutinize the statements produced
by MIS Directorate and put up to Director of Supplies
indicating the course of action.
35. OPTIONS AVAILABLE TO PURCHASER IN CASE OF
NON MATERIALISATION OF SUPPLIES WITHIN THE
CONTRACT DELIVERY PERIOD
(i) To extend the delivery date,
(ii) To refix the delivery date
(iii) To cancel the contract and to re-purchase the
unsupplied quantity.
REFIXATION OF DELIVERY DATE
(i) Cases where the manufacture of stores is dependent on
the approval of advance sample and delay occurs in
approving the sample though submitted in time.
(ii) Where extension in delivery period is granted on account
of omission on the part of the purchaser effecting his right
to enforce delivery date within
(iii) Cases where the entire production is controlled by the
government.
36. CANCELLATION OF CONTRACT
(a) If the supplier fails to deliver any or all of the stores within
the time period(s) specified in the contract, or any
extension thereof granted by the Purchaser; or
(b) If the supplier fails to perform any other obligation under
the contract
In the event the purchaser terminates the contract in whole
or in part
(a) the Performance Security furnished will be forfeited;
(b) the purchaser may procure, upon such terms and in such
manner as it deems appropriate, stores similar to those
undelivered, and the supplier shall be liable to
administrative action in terms of the contract.
(c) However, the supplier shall continue performance of the
contract to the extent not terminated
38. QUESTIONS
Basic processes involves in evaluation of contract
and contracts?
What are the elements of price and price
variations?
What are various duties and taxes mentioned in
DGS&D manual ?
What are the cases when relaxation in delivery date
is given?
What are the contract cancellation terms mentioned
in DGS&D?
