definiens: shall mean the gross amount billed or invoiced by VESTA or an Affiliate of VESTA for sale or other disposition of Products, le ss the following deductions all with respect to Pro duct : ( a ) discounts, chargebacks, allowances for bad debts or uncollectible amounts, Medicaid / Medicare rebates ( other than as described in ( d ) below ) and allowances actu ally taken ; ( b ) sales, use, value added and excise taxes, import and customs duties, tariffs, and any other s imilar taxes, duties or tariffs, to the extent actu ally paid by the selling party ; ( c ) freight, insurance, packaging co sts and other transportation charges to the extent added to the sales price ; and ( d ) amounts repaid or credits take n by reason of rejections, defects or returns or be cause of retroactive price reductions or due to recalls or g overnment laws or regulations requiring rebates . shall not include amounts for any Product furnished to a third party for which payment is not intended to be received, including, but not limited to, Products u sed in clinical trials and Products distributed as promotional and free goods . Furthermore, shall not include amounts from sales or other dis positions of Products between VESTA and any of its Affiliates