definiens: of Licensed Products shal l mean the gross invoiced price paid to LICENSEE, i ts Affiliates, or sublicensees by a purchaser of a Lic ensed Product less the following discounts : a ) cust omary trade, quantity and cash discounts actually allowed and ta ken ; b ) credits actually given for rejected or retu rned Licensed Products ; c ) freight and insurance costs, if separately itemized on the invoice paid by the c ustomer ; d ) custom and excise taxes included in the invoiced am ount, and e ) to the extent separately stated on pur chase orders, invoices or other documents of Sale, all ta xes including VAT, and sales or similar taxes . Wher e a Sale is deemed consummated by a gift, use, or other disposi tion of Licensed Products for other than a selling price stated in cash, the term shall mean the average gross selling price paid to LICENS EE in consideration of Sales of the same quantity of Lice nsed Products during the six ( 6 ) month period immed iately preceding such Sale, without reduction of any kind ( other than as provided for in a ) - d ) above ) . If n o Sales of Licensed Products have occurred in the preceding si x ( 6 ) months, then sales of comparable products sha ll be used in such determination