No tax should be levied without determining the out-turn and the amount of labour necessary for its production. Nobody would work without sufficient causes.
फलं कर्म च सम्प्रेक्ष्य ततः सर्वं प्रकल्पयेत्॥ फलं कर्म च निर्हेतु न कश्चित् सम्प्रवर्तते।