tathāpi na tathāvidhādiṣṭasiddhiḥ nahi gośabdasāmyād gavayādīnāṃ viṣāṇitvasiddhiḥ /
Even so, what is intended is not established in this way, for the similarity of the word 'go' [cow] does not establish the presence of horns in the gavaya and similar [animals].