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<blockquote>तडागवापिकाकूपमातृकाद्देवमातृकात् । देशान्नदीमातृकात्तु राजाऽनुक्रमतः सदा ।।११२।। तृतीयांशं चतुर्थांशमर्धांशं तु हरेत्फलम् । षष्ठांशमूषरात्तद्वत्पाषाणादिसमाकुलात्  ।।११३।।<ref name=":5" />

<blockquote>तडागवापिकाकूपमातृकाद्देवमातृकात् । देशान्नदीमातृकात्तु राजाऽनुक्रमतः सदा ।।११२।। तृतीयांशं चतुर्थांशमर्धांशं तु हरेत्फलम् । षष्ठांशमूषरात्तद्वत्पाषाणादिसमाकुलात्  ।।११३।।<ref name=":5" />

taḍāgavāpikākūpamātr̥kāddevamātr̥kāt । deśānnadīmātr̥kāttu rājā'nukramataḥ sadā ।।112।। tr̥tīyāṁśaṁ caturthāṁśamardhāṁśaṁ tu haretphalam । ṣaṣṭhāṁśamūṣarāttadvatpāṣāṇādisamākulāt ।।113।।</blockquote>Before charging tax, expenses incurred on a product should be determined.

taḍāgavāpikākūpamātr̥kāddevamātr̥kāt । deśānnadīmātr̥kāttu rājā'nukramataḥ sadā ।।112।। tr̥tīyāṁśaṁ caturthāṁśamardhāṁśaṁ tu haretphalam । ṣaṣṭhāṁśamūṣarāttadvatpāṣāṇādisamākulāt ।।113।।</blockquote>The shukraniti also highlights that before charging tax, expenses incurred on a product should be determined.

The king should realize from the minerals after the expenses have been considered (i.e after payment of extraction, production, etc. expenses)(Shukraniti 4.2.115 ?).

For example, in case of minerals, it states that the ruler  should tax minerals after the expenses like payment for extraction, production, etc. have been considered  

 

(i.e after . expenses)(Shukraniti 4.2.115 ?).

In case of newly cultivated land, digging of canals, wells, etc. tax should not be demanded from people until they receive twice the expenditure (Shukraniti 4.2.120 ?)

In case of newly cultivated land, digging of canals, wells, etc. tax should not be demanded from people until they receive twice the expenditure (Shukraniti 4.2.120 ?)