definiens: of Licensed Products means the actual cash receipts ~f Licensee or its sublicensees and, if applicable, the value of all properties and services received in consideration of a Sale ( as defined above ) of Licensed Products, less only : ( a ) customary trade, quantity, or cash discounts actually allowed and taken ; ( b ) any freight or other transportation costs, in, s.erance charges, import / export duties " tariffs or . other excise taxes separately inv9iced to and paid or reimbursed by the purchaser ; ( c ) returns which are accepted by Licensee or its .sublicensees from unrelated purchasers in accordance with their normal practice and for which Licensee or its Sublicensees give cred, it to such purchasers ; and ( d ) sales or use taxes which Licensee or its Sublicensees are under a legal obligation to pay ; provided . however, that where a Sale ( as defined above ) . is deemed consummated by the transfer or other disposition of Licensed Products for other than a selling . price stated in cash, the term shall mean the average Net S, elling · Price·billed by Licensee or its Sublicensee, as the case may be, in consideration of the Sale of comparable Licensed Products during the three · ( 3 ) month period immediately preceding such Sale, without reduction · of any kind