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Arthashastra

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siva.sh/arthashastra/adhyaksa-pracara/21/18

वैवाहिकम् अन्वायनम् औपायिकं यज्ञ कृत्य प्रसव नैमित्तिकं देव इज्या चौल उपनयन गो दान व्रत दीक्षा आदिषु क्रिया विशेषेषु भाण्डम् उच्छुल्कं गच्छेत् ॥

Commodities intended for marriages, or taken by a bride from her parents' house to her husband's (anváyanam), or intended for presentation, or taken for the purpose of sacrificial performance, confinement of women, worship of gods, ceremony of tonsure, investiture of sacred thread, gift of cows (godána, made before marriage), any religious rite, consecration ceremony (dikshá), and other special ceremonials shall be let off free of toll.

english translation

Chapter 21

Verse 19