सांतिना नलतूला वृत्तपृच्छा चौद्राः ॥ कZ_०२.११.९२ ॥
sāṃtinā nalatūlā vṛttapṛcchā caudrāḥ
ചൗദ്ര (ചർമ്മ) വകഭേദങ്ങൾ—സാന്തിനാ, നലതൂലാ, വൃത്തപൃച്ഛാ.
It supports differential valuation and sourcing rules by origin/group, and simplifies ledgering by aggregating subtypes under a recognized heading.