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प्रश्न
A manufacturer marks an article for ₹ 5000. He sells it to a wholesaler at a discount of 25% on the marked price and the wholesaler sells it to a retailer at a discount of 15% on the marked price. The retailer sells it to a consumer at the marked price and at each stage, the VAT is 8%.
Calculate the amount of VAT received by the Government from :
(i) the wholesaler.
(ii) the retailer.
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उत्तर
Marked price (M.P.) of an article = ₹ 5000
Discount is given to the wholesaler = 25%
Cost price of wholesaler or S.P. of the manufacturer
= `₹(5000(100 - 25))/(100)`
= ₹`(5000 xx 75)/(100)`
= ₹3750
Discount is given to the retailer or S.P. of the wholesaler
= ₹`(5000 xx (100 - 15))/(100)`
= ₹`(5000 xx 85)/(100)`
= ₹4250`
Cost price of the customers = ₹5000
Rate of VAT = 8%
VAT for the manufacture
= `(3750 xx 8)/(100)`
= ₹300
VAT for the wholesaler
= `(4250 xx 8)/(100)`
= ₹340
and VAT for the retailer
= `(5000 xx 8)/(100)`
= ₹400
(i) VAT received from the wholesaler
= ₹ 340 – ₹ 300
= ₹ 40
(ii) and VAT received by the retailer
= ₹ 400 – ₹ 340
= ₹ 60.
संबंधित प्रश्न
The printed price of an article is ₹ 60000. The wholesaler allows a discount of 20% to the shopkeeper. The shopkeeper sells the article to the customer at the printed price. Sales tax (under VAT) is charged at the rate of 6% at every stage. Find :
(i) the cost to the shopkeeper inclusive of tax.
(ii) VAT paid by the shopkeeper to the Government.
(iii) the cost to the customer inclusive of tax.
The marked price of two articles A and B together is Rs 6,000. The sales tax on article A is 8% and that on article B is 10%. If on selling both the articles, the total sales tax collected is Rs 552, find the marked price of collected of the articles A and B.
Q
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Q
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(i) the amount of tax received by the Government.
(ii) the amount paid by the consumer for the T.V.
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(ii) the amount of tax received by the Government.
(iii) the amount which the consumer pays for the cooler.
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(i) the sale price of the article for the manufacturing company.
(ii) the amount of VAT paid by the dealer.
