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?

Given Data

• Total bill paid = Rs. 25
• Sales tax paid on taxable items = Rs. 0.30
• Tax rate = 6% on taxable purchases
• Find: cost of tax-free items

Step 1: Recover pre-tax amount for the taxable portionTax = Rate × (Taxable value)0.30 = 0.06 × (Taxable value)Taxable value (pre-tax) = 0.30 ÷ 0.06 = Rs. 5.00

Step 2: Separate the components from the totalAmount paid towards taxable items (incl. tax) = 5.00 + 0.30 = 5.30Amount left for tax-free items = Total − 5.30 = 25.00 − 5.30 = Rs. 19.70

Checks & Notes

• Tax applies only to the taxable subset; tax-free items do not attract the 6% charge.
• Always back out the pre-tax value from the tax amount using Tax = Rate × Value.

Final AnswerCost of tax-free items = Rs. 19.70.