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The tap changer is connected to HV Side to adjust the coils depending to the primary instantaneous variable voltage for target the secondary voltage be stable and constant.
this not a condition some times tap changer connected on H.V side and other times connected to the L.V side according to the design it defers as i seen, new Alstom transformers used in big plants the tap changer is on the L.V side (230KV/34.8KV).
