definiens: . Net Sales means the gross amounts billed or invoiced by or on behalf of OSI, its Affiliates orSublicensees to any unaffiliated Third Party for sales, leases, transfers or other dispositions of Royalty - Bearing Productsthroughout the Territory, less the following deductions:(a ) allowances for doubtful accounts that are attributable to sales of Royalty - Bearing Product;(b ) trade, quantity and cash discounts actually paid, granted or accrued;(c ) refunds, chargebacks and any other allowances actually paid, granted or accrued that effectively reduce thenet selling price;(d ) actual product returns, credits and allowances actually paid, granted or accrued to customers in theordinary course of business, including adjustments granted on account of price adjustments, billing errors, rejected goods, damaged or defective goods, and recalls;(e ) rebates actually paid, granted or accrued to any Governmental Authority ( or branch thereof ) or to anyThird Party payor, administrator or contractee;(f ) discounts mandated ( whether paid or accrued ) by, or granted to meet the requirements of, applicable Law, including required chargebacks and retroactive price reductions;(g ) transportation, freight, postage charges and other charges, such as insurance, relating thereto, in each caseincluded in the invoice, to such Third Parties ; and(h ) taxes ( including excise taxes, sales taxes and VAT ), excises or other governmental charges upon ormeasured by the production, sale, transportation, delivery or use of goods, in each case included as a specific line item on aninvoice to such Third Parties, and duties and fees relating to sales and any payments in respect of sales to any GovernmentalAuthority