definiens: shall mean the total amount received by Corporation, any Corporation Entity, or any sub - licensee of CORPORATION in connection with sales of Licensed Products, in any arm 's length transaction, by CORPORATION, any Corporation Entity or any sublicensee of CORPORATION, after deduction of all the following to the extent applicable to such sales : ( i ) all trade, case and quantity credits, discounts, refunds or rebates-, ( ii ) allowances or credits for returns or recalls ; ( iii ) sales commissions ; ( iv ) all taxes ( except income taxes ), tariﬀs, duties and other similar governmental charges paid by the CORPORATION or its aﬃliates or sublicensees ; and ( v ) export packaging, outbound freight or transportation charges ; provided that Net Sales shall not include amounts invoiced by CORPORATION to any person or entity that is a Corporation Entity or a sublicensee of CORPORATION under the License