| S. No. | Item | Marked Price | Sales Tax |
| (i) | Shoes | ₹ 2,740.00 | ₹ 137.00 |
| (ii) | Music system | ₹ 16,400.00 | ₹ 2,050.00 |
| (iii) | Vacuum cleaners | ₹ 8,325.00 | ₹ 1,332.00 |
| (iv) | Digital diary | ₹ 3,500.00 | ₹ 367.50 |
| (v) | VCD | ₹ 27,916.00 | ₹ 4,047.82 |
(v)
Marked price = ₹$27,916$, Sales tax = ₹$4,047.82$
Rate of sales tax = ($100\times $ Sale tax)/marked price
$=\left( 100\times 4,047.82 \right)/27,916$
=$14.5%$
Rate of sales tax is $14.5%$