Kautilya's Arthashastra 2.12.30

2.12.30

dattabhāgavibhāgasya vikrayaḥ, pañcakaṃ śataṃ vyājīṃ rūpaṃ rūpikaṃ ca //

Imported salt (ágantulavanam) shall pay one-sixth portion (shadbhága) to the king. The sale of this portion (bhágavibhága) shall fetch the premia of five per cent (vyáji), of eight per cent (rúpika) in cash (rúpa). The purchasers shall pay not only the toll (sulka), but also the compensation (vaidharana) equivalent to the loss entailed on the king's commerce. In default of the above payment, he shall be compelled to pay a fine of 600 panas.