Halivakara is a kind of tax in the Gupta era. Halivakara was a plow tax, paid by every cultivator owning a plow.Some of its taxes include Bali, Bhoga, etc.
The Gandhara School of art was developed in first century AD along with Mathura School during reign of Kushana emperor Kanishka. Both Shakas and Kushanas were patrons of Gandhara School, which is known for the first sculptural representations of the Buddha in human form.
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