॥ कZ_०५.२.१८ ॥
sūtravastratāmravṛttakaṃsagandhabhaiṣajyaśīdhupaṇyāś catvāriṃśatkarāḥ
Os comerciantes de fio, tecido, cobre, vṛtta (artigos de metal/bens relacionados a moeda), kāṃsa (metal de sino), perfumes, medicamentos e bebida alcoólica pagarão um imposto/taxa de quarenta (unidades).
It creates a standardized, enforceable schedule of market dues by trade category, reducing discretion and stabilizing revenue collection.
They are typically higher-margin, regulated, or socially sensitive goods, making them suitable for stricter fiscal and administrative control.