Regarding the taxation system of Krishna Deva, the ruler of Vijayanagar, consider the following statements:

  1. The Tax rate on land was fixed depending on the quality of the land.
  2. Private owners of workshops paid an industries tax.
Which of the statements given above is/are correct
a) 1 only
b) 2 only
c) Both 1 and 2
d) Neither 1 nor 2

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