पञ्चभागवृद्धिर्भृष्टानाम् ॥ कZ_०२.१५.३६ ॥
pañca-bhāga-vṛddhir bhṛṣṭānām
焙煎・焼き物については、算定基準を五分の一増しとする。
Roasting changes weight and storability; a fixed conversion factor reduces discretion, making it easier to detect short-issue and misreporting.