definiens: means the gross amount billed or invoiced by or on behalf of Licensee or its Sublicensees ( ineach case, the ) on sales, leases or other transfers of Products, less the following to the extentapplicable with respect to such sales, leases or other transfers and not previously deducted from the gross invoiceprice : ( a ) customary trade, quantity or cash discounts to the extent actually allowed and taken ; ( b ) amounts actuallyrepaid or credited by reason of rejection or return of any previously sold, leased or otherwise transferred Products;(c ) customer freight, shipping, transportation, delivery, packaging and/or cost of insurance prepaid charges that arepaid or actually allowed by or on behalf of the Invoicing Entity ; and ( d ) to the extent separately stated on purchaseorders, invoices or other documents of sale, any sales, use, value added or similar taxes, tariffs, custom duties orother similar governmental charges levied directly on the production, sale, transportation, delivery or use of a Productthat are paid by or on behalf of the Invoicing Entity, but not including any tax levied with respect to income ; providedthat:1.11.1