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Percentage - General Aptitude

Q1:

Gauri went to the stationers and bought things worth Rs. 25, out of which 30 paise went on sales tax on taxable purchases. If the tax rate was 6%, then what was the cost of the tax free items?

A Rs. 15

B Rs. 15.70

C Rs. 19.70

D Rs. 20

ANS:C - Rs. 19.70

Let the amount taxable purchases be Rs. x.

Then, 6% of x = 30
100
 x = 30 x 100  = 5.
100 6
 Cost of tax free items = Rs. [25 - (5 + 0.30)] = Rs. 19.70