Book 3 Chapter XII Paragraph 17

But such merchants as belong to trade-guilds (samvyavaharikeshu) or are trustworthy and are not condemned by the king need not restore even the value of that merchandise which is lost or destroyed owing to its inherent defects or to some unforeseen accidents. But of such merchandise as is distanced by time or place, they shall restore as much value and profit as remains after making allowance for the wear and tear of the merchandise.