The Rashtrakutas and their Times c18.s1.t1.23

c18.s1.t1.23

pottery, fuel, etc. The taxation may have varied in practice with different articles to some extent, but the average may have been in the vicinity of 16%. From Ibn Batuta we learn that the octroi duties in the first half of the 14th century A.D. were 25%. The percentage of customs duties seems to have varied between 5 and 10%. Viṣṇu (III, 30) and Gautama (II, i, 26) prescribe 5%, Śukra (IV, 2, 110) recommends a duty varying from 3% to 6% and Baudhāyana (1, 10, 15) permits a levy at 10%.