definiens: means the gross amount billed or invoiced by or on behalf of a Related Party on sales, leases or other transfers of Licensed Products, less the following to the extent applicable on suc h sales, leases or other transfers, or and not previously deducted from the gross invoice price : ( a ) customary trade, quantity or cash discounts to the extent actually allowed and taken ; ( b ) amounts actually repaid or credited by reason of rejection or ret urn of any previously sold, leased or otherwise transferred Licensed Products ; ( c ) customer freight charges that are paid by or on behalf of the Related Party ; ( d ) to the extent separately stated on purchase orders, invoices or other documents of sale, any sales, value added or similar taxes, custom duties or other similar governmental charges levied directly on the production, sale, transportation, delivery or use of a Licensed Product that are paid by or on behalf of the Related Party, but not including a ny tax levied with respect to income ; provided that : 1.17.1