definiens: means, with respect to any Eligible Pro duct, gross sales from the sale, rent, lease or oth erwise making available of * * * * that contains an Eligible Product to end - user third parties by or on behalf o f [COMPANY] and its Affiliates and their permitted sublicensees, less the following, to the extent the y are separately invoiced and credited against, or deduct ed from, the invoiced amount : ( a ) discounts, credits, rebates, allowances, adjust ments, rejections, recalls and returns ( in the amou nt of the credit provided to the customer ), all as usu al and customary in the business ; ( b ) freight, postage, transit insurance, and other transportation charges ; and ( c ) sales and use taxes, customs duties, and any ot her governmental tax or charge ( except income taxes or taxes imposed on the right to do business ) imposed on or at the time of the production, impor tation, use, or sale of such Eligible Products ( if separately in voiced ), including any value added taxes ( VAT ), as adjusted for reasonable and customary rebates and refunds