Garud gets to know about the Gods who live in the holy cow 'Kamdhenu'. Maa Lakhsmi is late to choose her place, Goddess Lakshmi is given a place at the back of the cow, this makes the excretion of the cow useful for humans. A new argument arises between the Devas and the Asurs, they fight over who will get the holy cow 'Kamdhenu'.
