Arthashastra

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siva.sh/arthashastra/dharmasthiyam/15/1

विक्रीय पण्यम् अप्रयच्छतो द्वादश पणो दण्डः, अन्यत्र दोष उपनिपात अविषह्येभ्यः ॥

A merchant refusing to give his merchandise that he has sold shall be punished with a fine of 12 panas, unless the merchandise is naturally bad, or is dangerous, or is intolerable.

english translation

vikrIya paNyam aprayacchato dvAdaza paNo daNDaH, anyatra doSa upanipAta aviSahyebhyaH ॥

hk transliteration by Sanscript

Chapter 14

Verse 38

Chapter 15

Verse 2