I guess it depends on how you define a VPN over just a private network. Is an SSH tunnel a VPN? What about an encrypting SOCKS proxy? DJ Suresh Ramasubramanian wrote:
http://www.india-gii.org/wiki/index.php/Position_Papers/VPN_Tax
From Www.india-gii.org
http://economictimes.indiatimes.com/articleshow/923746.cms DoT to dash hopes of virtual private network ISPs MANOJ GAIROLA
TIMES NEWS NETWORK[ MONDAY, NOVEMBER 15, 2004 11:58:11 PM] NEW DELHI: Standalone ISPs, including Satyam Infoway, HCL, Global Telesystems and Estel will be hit by the new policy that imposes an entry fee of Rs 10 crore and an annual revenue share of 8% on gross revenue of ISPs providing virtual private network (VPN) services.
A "crore" is 10 million, so this ridiculous "entry fee" is approx 2.2 million dollars at current exchange rates..