Book 2 Chapter XXII Paragraph 7
Wikisource / R. Shamasastry (1915) · Book 2 - The Duties of Government Superintendents / Chapter XXII · Verse Paragraph 7
arthasastraarthashastrakautilyachanakyabook-2
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Gate-dues (dvárádeya) shall be 1/5th of toll dues; this tax may be remitted if circumstances necessitate such favour. Commodities shall never be sold where they are grown or manufactured.