definiens: means with respect to the Product, the gross amounts invoiced for sales or other dispositions of the Product by or on behalf of Purchaser and its Affiliates and subl icensees to Third Parties ( other than sublicensees ), less the following deductions to the extent included in the gross invoiced sales price for the Product or otherwise directly paid or incurred by Purchaser or its Affiliates or sublicensees, as applicable, with respect to the sale or other disposition of the Product : 40 ( a ) normal and customary trade and quantity discounts actually allowed and properly taken directly with respect to sales of the Product ( provided that such discounts are not applied disproportionately to the Product when compared to the other products of Purchaser or its Affiliates or sublicensees, as applicable ) ; ( b ) credits or allowances given or made for rejection or return of previously sold Product or for retroactive price reductions and billing errors ; ( c ) rebates and chargeback payments granted to managed health care organizations, pharmacy benefit managers ( or equivalents thereof ), national, state / provincial, local, and other governments, their agencies and purchasers and reimburse rs, or to trade customers ; ( d ) costs of freight, insurance, and other transportation charges directly related to the distribution of the Product ; and ( e ) taxes, duties or other governmental charges ( including any tax such as a value added or similar tax, o ther than any taxes based on income ) levied on or measured by the billing amount for the Product, as adjusted for rebates and refunds