definiens: means the gross amount invoiced by [COMPANY] or its Affiliates for the Sale of a Licensed Product during the relevant three ( 3 ) month period during the Contract Year, minus the following deductions to the extent each is actually given or incurred or separately accounted for in the corresponding invoice : ( i ) value added taxes, sales taxes, consumption taxes, excise taxes or custom duties and government charges levied on the production, sal e, transportation or delivery of such products and services ; ( ii ) costs of insurance and transportation from the place of manufacture to the customer ’s premises ; ( iii ) credit, allowances and charge backs for rejections, returns, allowances or trades ; and ( iv ) customary trade, quantity and cash and prompt payment discounts . Net Sales shall not include any amounts received or invoiced by [COMPANY] or its Affiliates for using or disposing any Licensed Product for assuring internal product testing, validation or c ontrol, or obtaining regulatory approvals