definiens: means the gross sale price of all Products sold byBiovail, its Sublicensees and their respective Affiliates to arm 's length purchasers, asreflected in invoices issued by all such sellers during the period in question, butexcluding sales by [COMPANY] to an Affiliate or Sublicensee for resale to such purchasers, and further excluding the price of samples sold by [COMPANY] to an Affiliate or Sublicensee, less(i ) royalties not to exceed [ * * * ] 4 %, except with the approvalof DOV not unreasonably withheld, payable by [COMPANY] topersons other than DOV and [COMPANY] Affiliates in respect ofthe Products;(ii ) credit for returns, including withdrawals and recalls;3(iii ) sales rebates or price adjustments allowed or paid;(iv ) distributors ', wholesalers ' or trade discounts or rebates, andrebates actually paid to customers for distribution services;(v ) transportation charges separately itemized;(vi ) volume discounts to the extent not reflected in the invoicedpnce;(vii ) sales, value - added and other taxes payable by the buyer andincluded in the invoiced price ; and(viii ) customs duties related to such sales