Question

Sajal purchased some car parts for Rs 20776 including VAT at 12%. What is the original cost of these spare parts?

Answer 1

​Let the original cost of the spare parts be Rs x.
$$\begin{gathered} \mathrm{VAT}=12\%\mathrm{of}\mathrm{Rs}.x \\ =\mathrm{Rs}.\left(x\times \frac{12}{100}\right) \\ =\mathrm{Rs}.\frac{12x}{100} \end{gathered}$$
∴ Price including VAT $=\mathrm{Rs}.\left(x+\frac{12x}{100}\right)$
$=\mathrm{Rs}.\frac{112x}{100}$
$$\begin{gathered} \mathrm{Now},\frac{112x}{100}=20776 \\ \Rightarrow x=\left(20776\times \frac{100}{112}\right) \\ =18550 \end{gathered}$$

Hence, ​the original cost of the spare parts is Rs 18,550.