ItemCategory

### 1) Overview
 The `ItemCategory` table serves as a classification master for items within the ERP system. It defines broad categories for stock and assets, such as "Capital Goods" and "Inputs," which are used for regulatory reporting (e.g., E-Way Bill generation) and accounting logic.
 
 ### 2) Column Dictionary
 
 | Column | Type | Nullable | Meaning | Allowed Values | SQL Usage |
 | :--- | :--- | :--- | :--- | :--- | :--- |
 | **index** | integer | No | Internal record identifier / Surrogate key. | | Primary Key (Index) |
 | **ItemCatcode** | integer | No | Unique numeric identifier for the item category. | 1, 2 | Join key for `itemmas`. |
 | **ItemCategory** | string | Yes | Descriptive name of the category. | "Capital Goods", "Input" | Used in E-Way Bill views for 'TypeofGoods'. |
 | **compcode** | string | Yes | Company identifier for multi-tenant separation. | e.g., "DAS" | Part of composite joins. |
 
 ### 3) Relationships & Join Map
 
 The `ItemCategory` table acts as a lookup table for the main item master.
 
 #### Primary Joins (SCHEMA_MAP Verified):
 * **dbo.itemmas**: Joins via `ItemCatcode` and `compcode`. This is the most common relationship to determine the category of a specific part or raw material.
  * `dbo.ItemCategory.ItemCatcode = dbo.itemmas.ItemCatcode`
  * `dbo.ItemCategory.compcode = dbo.itemmas.compcode`
 
 #### Indirect Joins (Inferred via Reference Logic):
 * **dbo.job**: Often linked via `itemmas` to classify goods being processed in job work for E-Way Bill calculations (referenced in `EwayBillJob` view).
 
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