definiens: shall mean the GROSS SALES PRICE as defined in ( b ) below received by CEREBROTEC or any of its AFFILIATES or SUBLICENSEES ( ) for the sale or distributi on of any PRODUCT to a final customer who will be the end user of the PRODUCT an d is not an AFFILIATE or SUBLICENSEE ( ), less ( to the extent appro priately documented ) the following amounts actually paid out by CEREBROTEC, its AFFILIATE or SUBLICENSEE or credited against the amounts received by them fr om the sale or distribution of PRODUCT : ( a ) ( i ) credits and all owances for price adjustment, rejection, or return of PRODUCTS previously sold ; ( ii ) rebates and cas h discounts to purchasers allowed and taken ; ( iii ) amounts for tra nsportation, insurance, handling or shipping charges to purchasers ; ( iv ) taxes, duties a nd other governmental charges levied on or measured by the sale of PRODUCTS, whet her absorbed by CEREBROTEC or paid by the purchaser so long as CEREBROTEC 's price is reduced thereby, but not franchise or income taxes of any kind whatsoever ; ( v ) for any sale in which the United States government on the basis of its royalty - free license pursuant to 35 USC Sec