definiens: means all of the following in connection with the operations of the Business or the Plant or the transactions contemplated hereby : ( i ) any net income, alternative or add -on minimum tax, gross income, gross receipts, sales, use, value added, ad valorem, transfer, franchise, profits, license, excise, severance, stamp, occupation, premium, property, environmental or windfall profit tax, capital tax, customs duty or other tax, governmental fee or other like assessment imposed by any governmental, regulatory or administrative entity or agency responsible for the imposition of any such tax ( domestic or foreign ) ; ( ii ) any Liability for the payment of any amounts of the type described in ( i ) as a result of being a member of any affiliated, consolidated, combined, unitary or other group for any Taxable period ; and ( iii ) any Liability for the payment of any amounts of the typ e described in ( i ) or ( ii ) as a result of any express or implied obligation to indemnify any other Person