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The minor law books: The minor law books — Oxford: Clarendon Press, 1889

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NARADA.

IX, 13.

13. The loss and gain arising from the prepara-
tion of cloth shall be stated (next). On yarns made
of cotton or wool, the increase of value amounts to
ten in the hundred.
14. (This rule has reference) to large tissue (only).
In the case of (tissue of) middle size, five in the
hundred (is gained). In the case of very fine tissue,
the gain is said to amount to three Palas in the
hundred.
15. In the case of cloth made of the hair of an
animal, and of embroidered cloth, the loss amounts
to one-thirtieth. In the case of silk stuff and of
cloth prepared from the inner bark of trees, the
gain is the same (as the loss in the preceding case).
Nor is there any loss (in these cases).
*16. A merchant who is acquainted with the
qualities of the merchandise (he deals in) must not
two Palas. When a hundred Palas of tin or lead is heated in fire,
the loss amounts to eight Palas. In the case of copper, the loss
shall be five Palas. Artizans losing more than the above amount
shall be punished. Mitakshara, pp. 264, 265. Yag-navalkya II, 178.
13-15. When a blanket or the like is made of coarse woollen
thread, the increase must be considered to amount to ten Palas in
the hundred. The same rule applies in the case of cloth and the
like made of cotton thread. In the case of cloth and the like
of a middling quality, i.e. which is not made of very fine thread,
the increase amounts to five Palas. In the case of cloth made of
very fine thread, the increase is three Palas in the hundred. All
these rules apply in the case of washed cloth only. That is called
' embroidered cloth ’ (karmika or karmakn’ta) where a circle, Svas-
tika, or other (figure) is worked on woven cloth, with coloured
yarns. ‘ Cloth made of the hair (of an animal) ’ is where hairs are
joined so as to form a piece of cloth or the like. Mitakshara,
pp. 265, 266. Manu VIII, 397 ; Yagvzavalkya II, 179, 180.
16. ‘He must not annul a purchase,’ he must not repent of it.
‘ He must know ’ before concluding a purchase, the ‘ loss and gain
on merchandise,’ such as horses or others, i.e. the diminution of
 
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