प्रच्छन्नविरूपमूल्यहीनक्रयेषु स्तेयदण्डः कृतभाण्डोपधौ च ॥ कZ_०४.१.२७ ॥
pracchannavirūpamūlyahīnakrayeṣu steyadaṇḍaḥ kṛtabhāṇḍopadhau ca
In purchases involving a concealed irregularity/defect, or purchases at an undervalued price, the penalty shall be that for theft; likewise in cases of planted/false deposits of manufactured goods.
Because such transactions often indicate collusion to launder stolen goods or defraud owners; treating them as theft raises deterrence and simplifies prosecution.