The document discusses the principle of vernier calipers and how to calculate the least count. It explains that the least count is calculated as the difference between the number of divisions on the main scale and vernier scale. Using more divisions on the vernier scale results in a smaller least count and higher precision. It also considers what would happen if the number of divisions did not follow the principle, and asks what the least count would be if the number of divisions did not match and if the instrument could still be used.