# NIELIT 2017 OCT Scientific Assistant A - Section A: 50

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Shirin went to a bakery and bought items 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?

1. Rs. $12$
2. Rs. $19.70$
3. Rs. $19.10$
4. Rs. $18.80$

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The tax $= 30\; \text{paise} = Rs.\;0.3.$ The tax is $6\%.$

$Rs.\;0.3$ is $6\%$ of the taxable item.

Therefore, cost of taxable item $= \dfrac{0.3\times 100}{6} = Rs.\;5$

$\therefore$ The cost of the tax free items $=25−(0.3+5) = Rs.\;19.70$

So, the correct answer is $(B).$
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