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A Shopkeeper Bought a Washing Machine at a Discount of 20% from a Wholesaler, the Printed Price of the Washing Machine Being Rs. 18,000. the Shopkeeper Sells It to a Consumer at a Discount of 10%

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Question

A shopkeeper bought a washing machine at a discount of 20% from a wholesaler, the printed price of the washing machine being Rs. 18,000. The shopkeeper sells it to a consumer at a discount of 10% on the printed price. If the rate of sales tax is 8%, find:
(i) the VAT paid by the shopkeeper.
(ii) the total amount that the consumer pays for the washing machine.

Sum
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Solution

M.P. = ₹18,000
Discount = 20% for shop-owner.
Discount = 10% for consumer
Sales tax = 6%

Discount for shop-owner = 20 % of 18,000
= `(20 xx 18000)/(100)`
= ₹ 3600

Cost for shop-owner = 18000 - 3600 = ₹ 14400

Cost for consumer = 18000 - 10% of 18000
= 18000 - `(10 xx 18000)/(100)`
= 18000 - 1800
= ₹ 16,200

(i) Tax charged by the shopkeeper
= 16,200 x `(8)/(100)`
= ₹ 1,296

Tax paid by the shopkeeper
= ₹ 14,400 x `(8)/(100)`
= ₹ 1,152

∴ Vat paid by the shopkeeper = ₹ 1,296 - ₹ 1,152 = ₹ 144

(ii) Amount paid by consumer = ₹ (16,200 + 1,1296) = ₹ 17,496.

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