State and Government in Ancient India c20.147

c20.147

In addition to the customs duties and ferry tax, trade had to bear some other burdens as well. Some states used to test and stamp weights and measures and charge a small free for the same.² A shop tax, which is to be rarely met with in Smṛitis, is frequently referred to in inscriptions. It existed in the Deccan under the Yādavas;³ its rate in South India was six *paṇams* per annum under the Pāṇḍyas and two *viṁśpakas* per month under the Gurjara-Pratīhāras.⁴ It appears that it was a small impost levied upon shops in small villages and towns. The 10% tax on sale proceeds referred to by Megasthenes is unknown to the *Arthaśāstra* or the Smṛitis; very probably the Greek ambassador confounded the customs dues with the sales tax.