definiens: means with respect to the [COMPANY] Product, or the Combination Product, as the case may be, the Gross Sales of such [COMPANY] Product or Combination Product minus the following items to the extent such items are incurred, taken or borne by the seller thereof and do not exceed reasonable and customary amounts in the market in which such sale occurred : ( a ) trade, cash or quantity discounts ; ( b ) credits or allowances given or made for rejection or approved return of goods ; ( c ) taxes or government charges, duties or tariffs ( other than an income tax ) levied on the sale, transportation or delivery of such [COMPANY] Product or Combination Product . Sales between Licensee and its Sublicensees or its distributors shall be excluded from the computation of Net Sales except where such Sublicensees are the end users, but Net Sales shall include the subsequent final sales to Third Parties by such Sublicensees, or distributors