definiens: shall mean total gross invoiced sales of the Produ ct, including any sales of the Product under any trademark other than the Trademark, by Pu rchaser, its Affiliates and/or their respective assignees, licensees or dis tributors to a Third Party end user, less the follo wing deductions to the extent included in such gross invoiced sales price for the Product, or otherwise directly paid or incurred by Purchaser, its Affiliates, sublicensees and/or thei r respective assignees, licensees or distributors w ith respect to the sale of the Product to non - Affiliates : ( a ) any rebates, quantity, trade and cash discounts, re troactive price reductions, and other usual and customary discounts to customers accrued and su bsequently paid, in the ordinary course of business ; ( b ) returns ; ( c ) freight, transportation, postage and insurance to the extent included in the invoice price ; and ( d ) sales taxes, tariffs, duties and other governmenta l charges ( including value added tax ) actually paid in connection with the sale ( but excl uding income taxes )