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What are the rules related to road tax?

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What are the rules related to road tax?

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According to Kautilya, the king should realize road tax from traders through his border guards (Antapalas). A vehicle loaded with trading commodities must be taxed 1/4th pana, 1/2th pana on animal, 1/4th pana on small animal, and load carried on shoulders of labourer was taxed 1 masha.

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