definiens: shall mean Gross Sales less deduct ions for ( a ) customary trade, quantity and cash discounts allowed and actually taken ; ( b ) credits t o customers on account of rejection of Product ; ( c ) sales and excise taxes and duties and any other similar gover nmental charges imposed upon the sale of Product ( i ncluding VAT, but only to the extent such VAT taxes are not reimbursable or refundable ; and ( d ) outbound transp ortation including freight shipping and insurance costs prep aid or allowed . Notwithstanding the foregoing, the amounts described in clauses ( c ) and ( d ) above shall be ded ucted only to the extent they are stated separately on the invoice and included within gross amounts received from sales of Product . If a Product is sold for con sideration other than solely cash, the value of such other con sideration shall be included in the calculation of Net Sales . In the case of any sale or disposal of Products among Astellas and its Affiliates and Sublicensees ( but n ot Subdistributors ) for resale, Net Sales shall includ e only Astellas ’ or its Affiliates ’ or Sublicensees ’ ( but not Subdistributors ’ ) Gross Sales with respect to the r esale of such Product to Third Parties ( including Subdistributors ), but not the amount invoiced among Astellas and its Affiliates and Sublicensees