Kautilya's Arthashastra 2.16.10

2.16.10

ṣoḍaśabhāgo mānavyājī, viṃśatibhāgas tulāmānam, gaṇyapaṇyānām ekādaśabhāgaḥ //

The amount of vyáji due on commodities sold by cubical measure is one-sixteenth of the quantity (shodasabhágo mánavyáji); that on commodities sold by weighing balance is one-twentieth of the quantity; and that on commodities sold in numbers is one-eleventh of the whole.