Because you take the power in secondary winding only and then you want to divide the output, tappings are taken.
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In a transformer the HT winding carrying the less amount of current and the LT winding carrying high current.Due to the less amount of current, the transformer taping is provided in the HT side with less current rating. This also reduces the arcing effect.

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Tapings in transformers are provided at HV side . The reasons are :
1. Less current has to be handled .
2. As the LV windind is wounded first i.e near the core and HT winding is wounded on the top of the LV winding. So it is easier to provide Taps on HV side.
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It is because of two reasons
1.high voltage regulation.Large range of voltage can be obtained.
2.less current value on the HV side,as a result,no sparking problem.
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