Updated on 20 February 1999

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Did India Give the World Its First Customs Tariff?

Commentary

Vol. 34, Issue No. 08, 20 Feb, 1999

Updated on 20 February 1999

C Satapathy

A closer examination of Kautilya's 2,300-year old treatise, the Arthasastra for an understanding of the tax structure of the day reveals interesting parallels with currently prescribed valuation principles and practices.

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