definiens: means the total gross receipts for sales of Licensed Products or practice of Licensed Processes by or on behalf ofthe Licensee or its sublicensees, and from leasing, renting, or otherwise making Licensed Products available to others withoutsale or other dispositions, whether invoiced or not, less returns and allowances, packing costs, insurance costs, freight out, taxesor excise duties imposed on the transaction ( if separately invoiced ), and trade, wholesaler and quantity discounts, chargebacksand rebates and cash discounts in amounts customary in the trade to the extent actually granted . No deductions shall be madefor commissions paid to individuals, whether they are with in dependent sales agencies or regularly employed by the Licensee, or sublicensees and on its payroll, or for the cost of collections . Net Sales does not include ( a ) any sale or transfers between oramong Licensee and its Affiliate(s ) or sublicensees ; provided that the subsequent sale of such Licensed Product to a third - party end - user shall be included in Net Sales ; ( b ) donations to non - profit institutions or government agencies or ( c ) use or practicefor test marketing promotional use or demonstration purposes, or for clinical trials or indigent patient programs