एकशीर्षकः शुद्धो हारः ॥ कZ_०२.११.१७ ॥
ekaśīrṣakaḥ śuddho hāraḥ
একশীর্ষক (এক প্রান্ত/এক মাথা-যুক্ত) হারকে ‘শুদ্ধ হার’ বলা হয়।
A baseline/standard form (and possibly unmixed material composition) used as the reference category for comparison and valuation.
Terminal structure affects workmanship, material use, and therefore valuation—critical for procurement and audit.