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Sutra 44

गोशीर्षकं कालताम्रं मत्स्यगन्धि ॥ कZ_०२.११.४४ ॥

gośīrṣakaṃ kālatāmraṃ matsyagandhi

Sandalwood types include gośīrṣaka, dark-coppery, and fish-odored.

गोशीर्षकम्‘gośīrṣaka’—a substance/preparation called “cow-head(-like)” (a named ingredient)
गोशीर्षकम्:
TypeNoun (adjectival)
Rootगो-शीर्ष
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; विशेषणरूपेण (द्रव्यनाम)
कालताम्रम्black copper; a variety of copper (named material)
कालताम्रम्:
TypeNoun (adjectival)
Rootकाल-ताम्र
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; विशेषणरूपेण (द्रव्यनाम)
मत्स्यगन्धिfish-smelling; a substance characterized by a fishy odor (named ingredient)
मत्स्यगन्धि:
TypeAdjective (used as noun)
Rootमत्स्य-गन्धिन्
Formपुं/नपुंसक (प्रयोगानुसारं), प्रथमा एकवचन; ‘-इन्’ प्रत्ययान्त विशेषणम्; द्रव्यनामरूपेण
G
gośīrṣaka (type of sandalwood)

FAQs

Because the state needs to recognize and classify all trade-circulating varieties, including lower-grade stock, for pricing and tax purposes.

They limit discretionary appraisal by giving shared, checkable criteria for categorizing consignments.