Kautilya's Arthashastra 2.12.36

2.12.36

khanibhyo dvādaśavidhaṃ dhātuṃ paṇyaṃ ca saṃharet /
evaṃ sarveṣu paṇyeṣu sthāpayen mukhasaṃgraham //

Thus; besides collecting from mines the ten kinds of revenue, such as (1) value of the out-put (múlya), (2) the share of the out-put (vibhága), (3) the premium of five per cent (vyáji), (4) the testing charge of coins (parigha), (5) fine previously announced (atyaya), (6) toll (sulka), (7) compensation for loss entailed on the king's commerce (vaidharana), (8) fines to be determined in proportion to the gravity of crimes (danda), (9), coinage (rúpa), (10) the premium of eight per cent (rúpika), the government shall keep as a state monopoly both mining and commerce (in minerals).

Thus taxes (mukhasangraha) on all commodities intended for sale shall be prescribed once for all.