definiens: means the gross invoice amount ( not including valu e added taxes, sales taxes, or similar taxes ) of Vaccine Composition sold by [COMPANY] or i ts Affiliates or Sublicensees to the first unrelate d Third Party in a bona fide arms - length transaction after deducting, if not previously deducted, from the amo unt invoiced or received : ( a ) amounts actually credited or allowed for reject ions or returns of Vaccine Composition ; ( b ) discounts, adjustments, rebates, chargebacks, r etroactive price reductions and other sales allowan ces that are actually allowed or granted, including reb ates, reductions and allowances mandated by governm ent ; ( c ) customs or excise duties, sales tax, consumptio n tax, value added tax, and other governmental char ges ( except income taxes ) in respect of sales ; 2