सांतिना नलतूला वृत्तपृच्छा चौद्राः ॥ कZ_०२.११.९२ ॥
sāṃtinā nalatūlā vṛttapṛcchā caudrāḥ
চৌদ্ৰ (চৰ্ম)-ৰ প্ৰকাৰ—সান্তিনা, নলতূলা আৰু বৃত্তপৃচ্ছা।
It supports differential valuation and sourcing rules by origin/group, and simplifies ledgering by aggregating subtypes under a recognized heading.