Section 478 in Rules under the United Provinces Excise Act, 1910
478. Dip book.
- In order that wastages may be correctly traced, the contents, of a vat must be gauged and proved before and after the addition of any spirit or water, also before a spirit is transferred or issued from a vat, a gauge and proof must be taken and a gauge taken immediately after. All such gauge and proof must be recorded in a 'dip book' prescribed in Form B. W. L. 4.
