कपिला वृत्तपुच्छा च । इति चर्मजातयः ॥ कZ_०२.११.९५ ॥
kapilā vṛttapucchā ca | iti carmajātayaḥ
কপিলা আৰু বৃত্তপুচ্ছা—এইবোৰেই চৰ্ম (চামৰা)-ৰ জাত/প্ৰকাৰ।
Administrative completeness: maintaining authoritative lists of recognized material categories to support auditing, pricing, and enforcement against substitution.