Public Administration in Ancient India c16.12

c16.12

The duties varied from one-tenth to one-twentieth.¹ If it was a harmful commodity, a fine was imposed in addition to the usual duty. But goods which were calculated to be of special benefit to the community, such as valuable seeds, were allowed to enter toll-free, as also were articles required for marriage ceremonies and the worship of gods. In order that the duties might not be evaded, the sale of goods at the place of production was prohibited.²