difficult to dissect these two sentences. The start of Second sentence makes it very clear referring to “any further increase”. Therefore, if there is any further increase in either of the taxes, including royalty charges, on complete items, it is chargeable by the contractor subject to submission of the bills. If this contract itself provides and permits the contractor to submit the bills including of revised royalty charges, if any, and as per the clause itself, the contractor is entitled to reimburse the same, subject to the proof of payment, this itself further confirm the position that the parties all the time need to consider the nature of business, the use of material in such contract and even in the completed items of work. The basic requirement, therefore, is that the contractor must submit the bills with regard to the revised royalty charges, otherwise, there was no occasion to give this permission to the contractor to submit the bills for reimbursement. Another angle is, when we talk about "on all materials" and in second sentence "on complete items of work", it means whatever may be the material used to complete the work, including the items of the work, in my view, covers the royalty charges paid initially and/or at revised stage/part. The intention was very clear, in view of the first sentence and considering the contract in question that the contractor is entitled to quote/claim their rates inclusive of sales tax and other taxes, including
