definiens: shall mean the total invoice amount for sales to unaffiliated entities less ( 0 normal and customary cash and trade discounts, returns and allowances, transportation charges or allowances, if any, paid or allowed by [COMPANY], and ( li ) sales, value added and other similar taxes paid by [COMPANY] with respect to the sale of a product, if included in the selling price . In the event of a transaction between [COMPANY] and an Affiliate, shall be deemed to be the total gross amount invoiced by [COMPANY] if that amount is the same as the amount invoiced for similar sales to non - affiliated third parties and otherwise the amount of Net Sales shall be the amount invoiced by the Affiliate on its sale of the item, in either case less ( i ) normal and customary cash and trade discounts, returns and allowances, transportation charges or allowances, if any, paid or allowed by [COMPANY], and ( li ) sales, value added and other similar taxes paid by [COMPANY] with respect to the sale of the product, if included in the selling price