definiens: means the gross amounts invoiced or otherwise charg ed by Licensee, its Affiliates and Sublicensees for sales of a particular Licensed Pro duct to Third Party purchasers of such Licensed Product less the following deductions to the extent specifically relat ed to the Licensed Product and actually allowed, incurred or paid with respect to sales of Licensed Products : ( a)discounts, including trade, cash and quantity di scounts, or rebates actually allowed or taken, including discounts or rebates to governmental or m anaged care organizations ; ( b)credits or allowances actually given or made to a Third Party for rejection of or return of previously sold Licensed Products ( including Medica re and similar types of rebates ) ; ( c)any charges for insurance, freight, and other tr ansportation costs directly related to the delivery of Licensed Product to the extent actually paid ; ( d)any tax, tariff, duty or governmental charge lev ied on, absorbed or otherwise imposed on the sale of a Licensed Product ( including any tax such as a value added or similar tax or government charge ) to the extent included in the amounts invoi ced, but specifically excluding franchise or income tax of any kind whatsoever ; ( e)any import or export duties or their equivalent to the extent included in the amount invoiced ; and shall not include sales or transfers be tween Licensee and its Affiliates or Sublicensees, unless the Licensed Product is consum ed by the Affiliate or Sublicensee