Is there any restrictions to the number of values that can be assigned to an Independent Value Set

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If we create an independent value of type say Number or Text how many values can be appended to this list.

To give you a background, our plan is to have legacy system reference ex. item_number or Nutrition info as a DFF for an Inventory Item.

Independent Value Sets could be a place holder, but the volume of this could be in lakhs.

Since the volume is more we would like to know if there is any limitation to the number of values that can be assigned to an Independent Value Set.