definiens: means, with respect to a Product, the gross amount received by Luna or its Affiliates on sales or otherdispositions of such Products less the sum of ( a ) commercially reasonable trade, cash and quantity discounts,(b ) credit or allowances given or made for recall, rejection or return of previously sold Products, ( c ) commerciallyreasonable rebates, chargebacks or retroactive price reductions, ( d ) out - of - pocket charges for insurance, postage, handling, freight and other transportation costs which are invoiced by Luna or its Affiliates, ( e ) government - mandatedrebates and ( f ) customs, duties, surcharges, sales, transfer and other excise taxes levied on the sale, transportation, delivery or use of such Product, including any tax such as a value added or similar tax or government charge, borneby the seller thereof, other than franchise or income tax of any kind whatsoever means any decree, order, injunction, rule, judgment, consent, of or by any agency or court of competentjurisdiction