[Pramāṇa](https://indike.org/pramana/) › [Studies](https://indike.org/pramana/ins) › [Polity, law and society](https://indike.org/pramana/ins.polity) › [Hindu Polity: A Constitutional History of India in Hindu Times](https://indike.org/pramana/ins.polity.jayaswal-1924) › c46.68 # Hindu Polity: A Constitutional History of India in Hindu Times c46.68 Hindu Polity: A Constitutional History of India in Hindu Times c46.68 - **Language:** English ### [c46.68](https://indike.org/pramana/ins.polity.jayaswal-1924.c46.68) \*In taxing imports\*: (9) 'Sale (price realised), purchase (capital employed), distance travelled, cost of importing, and the total cost, also the risks incurred by the merchant should be fully considered'¹ (10) "Imports harmful to the state" and "luxuries" ("fruitless") are be discouraged by taxation.² (11) Beneficial imports should be made free of import duties³ (12) Those articles which are rare in the country, and those which would be seed for future production should be allowed in, free.⁴ (13) Certain commodities should not be exported, while their imports are to be encouraged by not being taxed at all. They were, for instance: (\*a\*) weapons and armours, (\*b\*) metals, (\*c\*) military vehicles, (\*d\*) rare things, (\*e\*) grains, and (\*f\*) cattle.⁵ (14) \*Principle of excise or countervailing duty was resorted to in certain cases.\* Foreign favourites and private manufactures in wines and liquors were taxed on the principle of 'compensation' with reference to the state manufactures.¹ - [Previous: c46.67](https://indike.org/pramana/ins.polity.jayaswal-1924.c46.67) - [Next: c46.69](https://indike.org/pramana/ins.polity.jayaswal-1924.c46.69) - [Up: c46](https://indike.org/pramana/ins.polity.jayaswal-1924.c46) --- Source: [https://indike.org/pramana/ins.polity.jayaswal-1924.c46.68](https://indike.org/pramana/ins.polity.jayaswal-1924.c46.68) · Pramāṇa