(gross receipts derived from sale of taxpayer's tangible personal property developed via scientific process that is sold in commercial quantities which is then resold to end-users qualifies as DPGR; royalty income and technology fees from licensees that use taxpayer's product not DPGR because licensing of intangible right is not a disposition that gives rise to DPGR; but taxpayer's product to which item developed in scientific process is affixed is tangible personal property from which the gross receipts derived from the sale count as DPGR).