definiens: shall mean, with regard to a Product, on a cash basis, for any period, Gross Sales less the following reasonable and customary deductions : ( a ) normal and customary trade, cash and other discounts, allowances and credits allowed and actually taken directly with respect to sales of the Product ; ( b ) credits or allowances actually granted for damaged goods or returns or rejections of the Product ; ( c ) taxes or other governmental charges imposed directly on the 7/15/2016 https://www.sec.gov/Archives/edgar/data/1314102/000095012306000446/y16393exv4w13.txthttps://www.sec.gov/Archives/edgar/data/1314102/000095012306000446/y16393exv4w13.txt 14/66sales of Products, including value added taxes or other similar governmental charges, but not including any tax levied with respect to income ; ( d ) freight, postage, shipping, and insurance charges ; and ‐11‐ < PAGE > ( e ) charge back payments and government rebates allowed and taken