definiens: shall mean the gross amount invoiced for sales of Target Products to Third Parties in the Territory by [COMPANY], its Affiliates and their respective sublicensees to Third Parties that are not Affiliates or sublicensees of the selling party, less the following items, as all ocable to such Target Product ( if not previously deducted from the amount invoiced ): ( a ) volume ( quantity ) discounts ; ( b ) returns and return reserves ( including allowances actually given for spoiled, damaged, out - dated, rejected, returned Target Produ ct, withdrawals and recalls ; ( c ) taxes, duties or other governmental tariffs, includ ing value added or sales taxes, government mandated exceptional taxes and other tax es directly linked to the gross sales amount ( other than income taxes ) ; and ( d ) rebates ( including price reductions, rebates to soc ial and welfare systems, chargebacks or reserves for chargebacks, cash rebat e incentives, government mandated rebates and simil ar types of rebates, for example P.P.R.S, Medicaid )