Sutra 34

Devanagari script

अतोऽन्यो लवणक्षारवर्गः शुल्कं दद्यात् ॥ कZ_०२.१२.३४ ॥

Transliteration

ato'nyaḥ lavaṇa-kṣāra-vargaḥ śulkaṃ dadyāt

Translation

Accordingly, any other class of salt and alkali products shall pay duty.

Word by Word

• अतः: therefore; from this (reason)
• Type: Indeclinable
• Root: अतः
• Form: अव्यय; अपादान/हेतु-अर्थे ‘अतः’ = ‘अस्मात् कारणात्/तस्मात्’

• अन्यः: another; a different
• Type: Noun/Adjective
• Root: अन्य
• Form: पुंलिङ्ग; प्रथमा-एकवचन; विशेषण (वर्गः इत्यस्य)

• लवणक्षारवर्गः: the class/category of salt and alkalis
• Type: Noun
• Root: वर्ग
• Form: पुंलिङ्ग; प्रथमा-एकवचन; समासः = लवणक्षारयोः वर्गः (लवण-क्षार = द्वन्द्व/समाहार-समासपूर्वपद, ततः षष्ठी-तत्पुरुषः)

• शुल्कम्: customs duty (toll)
• Type: Noun
• Root: शुल्क
• Form: नपुंसकलिङ्ग; द्वितीया-एकवचन; कर्म (दद्यात् इत्यस्य)

• दद्यात्: should pay; should give
• Type: Verb
• Root: दा (दाने)
• Form: विधिलिङ् (optative); परस्मैपदम्; प्रथम-पुरुष; एकवचन; धातुः दा; अर्थः ‘should give/pay’

Entities Mentioned

• producers/traders of salt-alkali goods
• tax authority

More Details

FAQs

What is the purpose of taxing the ‘other’ salt-alkali category?

It prevents substitution and relabeling to evade the salt regime, ensuring functional equivalence is also taxed.