definiens: shall mean, with respect to a LICENSED PRODUCT, the gross sales price invoiced by the seller ( calcul ated on a LICENSED PRODUCT by LICENSED PRODUCT basis ) to THIRD PARTIES t hat are not ( sub)licensees ( except as set forth below ), less normal a nd customary deductions actually paid or accrued by the seller for ( i ) normal and customary trade, cash and quality credits, discounts, refunds or government rebates ; ( ii ) credits for claims, allowanc es or returns ; retroactive price reductions ; chargebacks or the like ; and ( iii ) sales taxes, duties and other governmental charges ( inc luding value added tax ), but excluding what is commonly known as income taxes . NET SALES shall not include sales among the seller, its ( sub)l icensees and their respective AFFILIATES for resale, provided that NET S ALES shall include the amounts invoiced by the seller and its AFF ILIATES to THIRD PARTIES on the resale of such LICENSED PRODUCT . Sales between or among a party, its ( sub)licensees and their 4 respective AFFILIATES shall be included wi thin NET SALES only if such purchaser is an end - user of such LICENSED PRODUCT