Section 18(3) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(3)Every dealer of selling point shall-(a)where a meter has been provided, record a meter reading in the Accounts Register every day before and after the day's transaction;(b)where a dip rod is provided, note in the Accounts Register the gauge of tank before and after day's transactions and calculate wastages, if any, every day.
