History of Technology in India, Vol. I: From Antiquity to c. 1200 A.D. v1.c39.s3.17

v1.c39.s3.17

Kautilya’s Arthaśāstra (AS) described in detail the mining and metallurgical practices as well as the elaborate tax and levy structures which met the diverse needs of the state. The lists of dutiable articles included practically everything, from flowers, vegetables, fruits etc. on the one hand to, diamonds, pearls, and other precious stones on the other (AS. 2.22.4-7). The object was to control the turnover of all goods and maximise state revenues (Kangle, 1986).