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Arthashastra

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सुवर्ण रजत वज्र मणि मुक्ता प्रवाल अश्व हस्ति पण्याः पञ्चाशत् कराः ॥

Merchants dealing in gold, silver, diamonds, precious stones, pearls, coral, horses, and elephants shall pay 50 karas.

english translation

Chapter 2

Verse 18