Rule 36
Regarding The Design And Construction Of Electric Circuit
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While  designing and constructing the electric line from electric generation plant or  main sub-station to the distribution transformer of the remotest location, it shall be done in such a way that the voltage to be transformed from the  transformer shall be proper and the consideration be given to the loss of  electric circuit and in the process of such construction; (if needed, the  tapping a vailable in the transformer may be used).