definiens: means the gross amount billed or invoiced by TG or any of its Affiliates or Distributors ( each, a ) to Third Parties in the Territory for sales or other dispositions or transfers for value of Products less ( a ) allowancesfor trade, quantity and cash discounts actually allowed and taken ; ( b ) freight, transportation, insurance, postage charges andcustoms duties included on a Seller ’s bill or invoice or as a separate item ; ( c ) credits, rebates, allowances, and amounts repaiddue to returns, recalls or government regulations, including allowances for uncollectible amounts and/or bad debts onpreviously sold Products ; ( d ) retroactive price reductions that are actually allowed or granted ; ( e ) sales taxes, excise taxes, value - added taxes and other taxes ( other than income taxes ) levied on the invoiced amount ; and ( f ) duties, tariffs and othergovernmental charges . In addition, Net Sales are subject to the following : ( i ) Net Sales shall not include sales or transfers between TG and any of its Affiliates, Sublicensees orDistributors unless such Affiliate, Sublicensee or Distributor is the end user of the Product