Class 10: Sales Tax and Value Added Tax – Miscellaneous Problems – ICSE / ISC / CBSE Mathematics Portal for K12 Students

Question 1: A person purchased a pair of shoes costing Rs. 850. Calculate the total amount to be paid if Sales Tax is 6%.
$\displaystyle \text{Answer:}$
$\displaystyle \text{Sales Tax}=6\% \text{ of } 850=51$
$\displaystyle \text{Total amount}=850+51=901$
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Question 2: Mr. Gupta purchased an article for Rs. 702 including Sales Tax at 8%. Find sale price.
$\displaystyle \text{Answer:}$
$\displaystyle x+0.08x=702 \Rightarrow x=650$
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Question 3: Face-cream costs Rs.79.10 including tax; printed price Rs. 70. Find tax rate.
$\displaystyle \text{Answer:}$
$\displaystyle \text{Tax}=9.10,\; \text{Rate}=\frac{9.10}{70}\times100=13\%$
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Question 4: Goods Rs.165 at 6% and Rs.230 at 10%. Paid Rs.500. Find balance.
$\displaystyle \text{Answer:}$
$\displaystyle 165+9.9=174.9,\; 230+23=253$
$\displaystyle \text{Total}=427.9,\; \text{Balance}=500-427.9=72.10$
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Question 5: Marked Rs.2200; tax 12%. Final ≤2240. Find reduction %.
$\displaystyle \text{Answer:}$
$\displaystyle x+0.12x=2240 \Rightarrow x=2000$
$\displaystyle \text{Reduction}=200,\; \%=\frac{200}{2200}\times100=9\frac{1}{11}\%$
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Question 6: Price incl. 12% tax = 2016. Find marked price and new price at 7%.
$\displaystyle \text{Answer:}$
$\displaystyle x+0.12x=2016 \Rightarrow x=1800$
$\displaystyle \text{New price}=1800+7\% \text{ of }1800=1926$
$\displaystyle \text{Difference}=2016-1926=90$
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Question 7: Article Rs.3600 + overhead Rs.1200; profit 15%; tax 8%. Find customer price.
$\displaystyle \text{Answer:}$
$\displaystyle \text{C.P.}=4800,\; \text{S.P.}=5520$
$\displaystyle \text{Final}=5520+8\% \text{ of }5520=5961.60$
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Question 8: Cost Rs.1500; expenses 20%; sold Rs.2452.50 incl. 9% tax. Find profit %.
$\displaystyle \text{Answer:}$
$\displaystyle x+0.09x=2452.5 \Rightarrow x=2250$
$\displaystyle \text{C.P.}=1800,\; \text{Profit}=450,\; \%=25\%$
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Question 9: Computer Rs.45000; discounts 7% then 4%; tax 8%. Find tax and final price.
$\displaystyle \text{Answer:}$
$\displaystyle 45000-3150=41850,\; 41850-1674=40176$
$\displaystyle \text{Tax}=8\% \text{ of }40176=3214.08$
$\displaystyle \text{Final}=40176+3214.08=43390.08$
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Question 10: Paid Rs.1374 after 15% discount and 10% tax. Find marked price.
$\displaystyle \text{Answer:}$
$\displaystyle x \times \frac{85}{100}\times \frac{110}{100}=1374 \Rightarrow x=1470$
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Question 11: 20% rebate, Rs.40 expense, tax 7%, sold Rs.1070. Find gain %.
$\displaystyle \text{Answer:}$
$\displaystyle x\times1.07=1070 \Rightarrow x=1000$
$\displaystyle \text{C.P.}=800+40=840,\; \text{Profit}=160$
$\displaystyle \%=19\frac{1}{21}\%$
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Question 12: Printed Rs.2000; 30% discount; VAT 8%. Find VAT paid.
$\displaystyle \text{Answer:}$
$\displaystyle \text{Tax paid}=112,\; \text{Tax charged}=160,\; \text{VAT}=48$
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Question 13: Marked Rs.7500; tax 12%; VAT Rs.180. Find cost price incl. tax.
$\displaystyle \text{Answer:}$
$\displaystyle \text{Tax charged}=900,\; \text{Tax paid}=720$
$\displaystyle x\times0.12=720 \Rightarrow x=6000$
$\displaystyle \text{Total}=6720$
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Question 14: Buy Rs.10000 tax 7%, sell Rs.13000 tax 9%. Find VAT.
$\displaystyle \text{Answer:}$
$\displaystyle 1170-700=470$
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Question 15: Manufacturer→Wholesaler→Trader; VAT 8%. Find govt VAT and consumer price.
$\displaystyle \text{Answer:}$
$\displaystyle \text{VAT from manufacturer}=1200$
$\displaystyle \text{VAT from wholesaler}=1296-1200=96$
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Question 16: Purchases Rs.415000; tax paid Rs.38000; sales at 5% and 12%. Find VAT liability.
$\displaystyle \text{Answer:}$
$\displaystyle 2500+38400=40900,\; 40900-38000=2900$
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Question 17: Distributor and trader VAT at 10%.
$\displaystyle \text{Answer:}$
$\displaystyle \text{Distributor VAT}=500,\; \text{Trader VAT}=200$
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Question 18: Manufacturer sells Rs.22000 incl. tax; find price and retailer VAT.
$\displaystyle \text{Answer:}$
$\displaystyle x+0.1x=22000 \Rightarrow x=20000$
$\displaystyle \text{Retailer VAT}=300$
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Question 19: Printed Rs.60000; 20% discount; tax 6%. Find costs and VAT.
$\displaystyle \text{Answer:}$
$\displaystyle \text{Shopkeeper cost}=50880$
$\displaystyle \text{VAT}=3600-2880=720$
$\displaystyle \text{Customer cost}=63600$
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