तुलामूल्यं त्रिभागः ॥ कZ_०२.१९.३९ ॥
tulāmūlyaṃ tribhāgaḥ
ତୁଳା-ମୂଲ୍ୟ (ତରାଜୁର ମୂଲ୍ୟ/ଶୁଳ୍କ) ତୃତୀୟାଂଶ ହେବ।
Different instruments have different verification complexity and fraud risk; differential pricing aligns administrative cost and enforcement intensity with the device type.