definiens: means the gross amount billed or invoiced by or on behalf of Licensee, its Affiliates, Sublicensees and any of their Affiliates ( in each c ase, the “ Invoicing Entity ’’ ) on sales, leases or other transfers of Licensed Products, less the foll owing to the extent applicable with respect to such sales, leases or other transfers and not previously deducted from the gross invoice price : ( a ) customary trade, quantity or cash discounts or reba tes to the extent actually allowed and taken ; ( b ) amounts actually paid or credited by reason of reje ction or return of any previously sold, leased or otherwise transferred Licensed Products ; ( c ) custom er freight charges that are paid by or on behalf of the Invoicing Entity ; and ( d ) to the extent sepa rately stated on purchase orders, invoices or other documents of sale, any sales, value added or simila r taxes, custom duties or other similar governmental charges levied directly on the product ion, sale, transportation, delivery or use of a Licensed Product that are paid by or on behalf of t he Invoicing Entity, but not including any tax levied with respect to income ; provided that : 1.14.1