॥ कZ_०५.२.१८ ॥
sūtravastratāmravṛttakaṃsagandhabhaiṣajyaśīdhupaṇyāś catvāriṃśatkarāḥ
经营纱线、布匹、铜、vṛtta(金属器物/与钱币相关的货物)、kāṃsa(钟用合金)、香料、药品和酒类的商人,应缴纳四十(单位)的税/费。
It creates a standardized, enforceable schedule of market dues by trade category, reducing discretion and stabilizing revenue collection.
They are typically higher-margin, regulated, or socially sensitive goods, making them suitable for stricter fiscal and administrative control.