सांतिना नलतूला वृत्तपृच्छा चौद्राः ॥ कZ_०२.११.९२ ॥
sāṃtinā nalatūlā vṛttapṛcchā caudrāḥ
ਚੌਦ੍ਰ (ਚਮੜੇ) ਦੀਆਂ ਕਿਸਮਾਂ—ਸਾਂਤਿਨਾ, ਨਲਤੂਲਾ ਅਤੇ ਵ੍ਰਿੱਤਪ੍ਰਿਚ੍ਛਾ।
It supports differential valuation and sourcing rules by origin/group, and simplifies ledgering by aggregating subtypes under a recognized heading.