Sutra 23

Devanagari script

तेषामन्यतमस्यानयने बहिरेवोच्छुल्को विक्रयः ॥ कZ_०२.२१.२३ ॥

Transliteration

teṣām anyatamasya ānayane bahir eva occhulko vikrayaḥ

Translation

Kapag alinman sa mga (pinaghihigpitang bagay) na iyon ay dinala papasok, ang pagbebenta nito ay dapat maganap lamang sa labas (ng hangganan/pwesto), at ito ay dapat walang buwis.

Word by Word

• तेषाम्: of them (among those)
• Type: Pronoun
• Root: तद्
• Form: षष्ठी-बहुवचनम् (Genitive plural), सर्वनाम

• अन्यतमस्य: of any one (of them)
• Type: Pronoun/Adjective (indefinite)
• Root: अन्यतम
• Form: षष्ठी-एकवचनम् (Genitive singular), पुंलिङ्ग/नपुंसकलिङ्ग (contextual)

• आनयने: in the bringing in / on import
• Type: Verbal noun (action noun)
• Root: आ-नी (नीञ्)
• Form: सप्तमी-एकवचनम् (Locative singular), भाववाचक-नाम (gerundive/action sense): ‘in/at the bringing (import)’

• बहिः: outside
• Type: Indeclinable
• Root: बहिः
• Form: अव्यय (indeclinable adverb)

• एव: only / indeed
• Type: Indeclinable
• Root: एव
• Form: अव्यय (emphatic particle)

• उच्छुल्कः: duty-free / without customs duty
• Type: Noun/Adjective
• Root: उत्-शुल्क
• Form: प्रथमा-एकवचनम् (Nominative singular), पुंलिङ्ग; विशेषणरूपेण ‘शुल्क-रहितः/शुल्कातिरिक्तः’ इत्यर्थे

• विक्रयः: sale
• Type: Noun
• Root: वि-क्रि (क्रीञ्)
• Form: प्रथमा-एकवचनम् (Nominative singular), पुंलिङ्ग

Entities Mentioned

• antapāla (frontier officer)
• importers/traders

More Details

FAQs

Why allow duty-free sale but only ‘outside’ the border post?

The state channels sensitive goods to controlled points and limits inland circulation while still enabling regulated disposal and intelligence/monitoring at the frontier.