definiens: means Gross Sales, less ( i ) trade, quantity and cash discounts and any other adjustments, including those granted on account of price adjustments, billing errors, recalls, returns, rebates, reimbursements or similar payments granted or given to wholesalers or other distributors, buying groups, health care insurance carriers or other institutions to the degree they are included in the calculation of Gross Sales, ( ii ) freight and insurance charges billed to the customers and ( iii ) customs or excise duties, sales tax, consumption tax, and other taxes ( except income taxes ) or duties relating to sales . In the case of sales of Co ~ bination Products by T AISHO Parties, Net Sales of the Combination Product shall be determined by multiplying the Net Sales of the Combination Product by a ratio calculated as follows : A is divided by the sum of A and B ( AI[A+B ] ) where A is the Net Sales price of the Licensed Products incorporated into Combination Product, in their stand alone form, and B is the sum of the Net Sales prices of all active components incorporated in the Combination Product other than the Licensed Products, in their stand alone form