Arthashastra
रत्न सार फल्गु कुप्यानां पञ्चकं शतं दद्यात् ॥
and for articles such as precious stones, superior or inferior raw materials, five per cent of their value.
english translation
ratna sAra phalgu kupyAnAM paJcakaM zataM dadyAt ॥
hk transliteration by Sanscript