definiens: shalllmeananytransaction whichtransfers toapurchaserphysical possession andtitletoaProduct Unit, afterwhichtransfer thesellerhasnorightorpowertodetermine thepurchaser 's resaleprice, ifany, andanytransaction whichinvolves theperformance ofLicensed Services forathird - party afterwhichnofurther services areperformed . Transfer ofpossession andtitletoaProduct Unit, orperformance ofLicensedServices for, an shallnotconstitute aCommercial Sale . An meansanentityinwhichLICENSEE hasadirectorindirectownership interest inexcessoffiftypercent ( 50 % ), oranyentitywhichdirectly orindirectly, through oneormoreintermediaries, controls, iscontrolled by, orisundercommon control withLICENSEE . Ifapurchaser ofaProduct UnitorLicensed Services isnotindependent ofLICENSEE andifthesaleofaProduct Unittosuchpurchaser, orperformance ofLicensedServices forsuchpurchaser, isatalowerpricethanothersalesofsimilar Product Unitsto, ortheperformance ofLicensed Services for, independent purchasers ofsubstantially similar size, insubstantially similar amounts, operating inmarkets ofsubstantially similar competitiveconditions, thenthetransfer oftheProduct Unitto, orperformance ofLicensed Services forsuchnonindependent purchaser shallnotconstitute aCommercial Salethereof atthepricecharged suchpurchaser, buttheCommercial Saleshallbedeemed tohaveoccurred attheNetSelling PriceatwhichsuchProduct UnitorLicensed Services waslastsold, orwouldhavebeensold, toanindependent purchaser undersimilar conditions