definiens: mean s the amount of gross sales of the Product invoiced by [COMPANY], its Affiliates an d its sub - licensees to independent third parties less deductions of return s ( including allowances actually given for spoiled, damaged, out - dated, rej ected, returned Product sold, withdrawals and recalls ) and return reserves, rebat es ( price reductions, rebates to social and welfare systems, charge backs and cha rge back reserves, government mandated rebates and similar types of rebates e.g., P.P .R.S, Medicaid ), cash discounts, volume ( quantity ) discounts granted at t he time of invoice, taxes ( value added or sales taxes, government mandated ex ceptional taxes and other taxes directly linked to the gross sales amount ) . means the amount calculated by subtracting from the amount of Adjust ed Gross Sales a lump sum deduction of [ ... * * * ... ] percent ( [ ... * * * ... ] % ) of Adjusted Gross Sales in lieu of those sales related deductions which are not acc ounted for on a product by product basis ( e.g. outward freights, postage charg es, transportation insurance, packaging materials for dispatch of goods, custom d uties, bad debt, discounts granted later than at the time of invoicing ) . Notwi thstanding the foregoing, amounts received by [COMPANY], its Affiliates and sub - l icensees for the sale of Product among [COMPANY], its Affiliates or sub - licensee s for resale shall not be included in the computation of Adjusted Gross Sales and Net Sales