definiens: shall mean the GROSS SALES PRICE as defined in ( b ) below, of any PRODUCT less, to the extent ap propriately documented : ( a ) ( i ) credits and allowances for price adjustmen t, rejection, or return of PRODUCTS previously sold ; ( ii ) rebates and cash discounts to purchasers allo we d and taken ; ( iii ) amounts for transportation, insurance, handl ing or shipping charges to purchasers ; ( iv ) taxes, duties and other governmental charges levied on or measured by the sale of PRODUCTS, whether absorbed by COMPANY or paid by the purchaser so long as COMPANY 'S price is reduced th ereby, but not franchise or income taxes of any kind whatsoever ; ( v ) for any sale in which the United States govern ment on the basis of its royalty - free license pursuant to 35 USC Sec . 2 02(C ) to any PATENT RIGHT ( 4 ) requires that the GROSS SALES PRICE of a ny PRODUCT subject to such PATENT RIGHT, be reduced by the amount of such royalty owed GENERAL pursuant to paragraph 3.1, the amount of s uch royalty