2. Results in the Subcontractor nf being required to pay or bear the burden of, or in its ob taining” a refund or drawback of, any such Federal Excise fax or duty @Yich would otherwise have been payable on such Cransactions or property,or which was the basis of an increase in the Subcontract price, the SvaYontract price shall be decreased by . the amount of the relief, refuhd, or drawback, or that amount shall - b2 paid to the Contractor, aWdirected by the Contractor. The Subcon- tract price shall be similarly decreased if the Subcontractor, through its fault or negligence or its faikure to follow instructinns of the Contractor, is required to pay orgPear the burden of, or does not obtain a refund or drawback of Sty such Federal Excise Tax oc duty. c. No adjustment pursuant to paragraph b abve will be made under this Sub-— contract unless the aggregate amount théreof is or may reasonably be expected to. be over $100. < d. As used in paragraph b above, the term "Sufgontract date” means the date set for the bid opening, or if this is a Beotinved Subcontract, the date of this Subcontract. As to additional stpplies or services procured by modification to this Subcontract, date of such modification. e. the térm "Subcontract date" means the Unless there does not exist any reasonableSasis to sustain an exemption, the Contractor, upon request of the Subcor¢ractor, without further liability, agrees, except as otherwise wovided in this Subcontract, to furnish evidence appropriate to establish exemption from any tax which the Subcontractor warrants in writing was excluded In addition, from the Subcontract prica- tne Contractor may furnish evideéxte to establish exemption from any tax that may, pursuant to this Arthcle, give rise to cither an increase or decrease in the Subcontract price. Except as otherwise pro- vided in this Subcontract, evidence appropriate to establish exemption from duties will be furmished only at the discretion of the Contractor. £. The Subcontractor shall promptly notify g& Contractor of matters which will result in either an increase or decgease in the Subcontract price, and shall take action with respect thex¥to as directed by the Contractor. ARTICLE 21 —- EXAMINATION OF RECORDS BY COMPTROLLER GENERAL a. This Article is applicable if the amount of this Subcontract exceeds $2,500 and was entered into by means of negotiation, including small business restricted advertising, but is not applicable if this Subcontract was entered into by means of formal advertising. b. The Subcontractor aprees that the Comptroller General of the United States or any of his duly authorized representatives shall, until the expiration of three years after final payment under this Subcontract or such lesser time specified in either Appendix M of the Armed Services Procurement Regulation or the Federal Procurement Regulations Part 1-20, as appropriate, have access to and tha right to examine any directly pertinent books, documents, papers, and records of the Subcontractor involving transactions related to this Subcontract. 14 a 5008bb5