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.
In the post-Mauryan period, the techniques of cloth-making, silk- weaving, and the manufacture of luxury articles developed. Mathura was a great center for the manufacture of a special type of cloth which was called shataka.
EXAMIANS