10. I purchased a hair-dryer for ₹ 5,400 including 8% VAT. Find the price before VAT was added.
So, if SP is ₹ 1 then the original price = ₹ $$\frac { 100 }{ 108 }$$
Similarly, if SP is ₹ 5,400 then the original price = ₹ $$\frac { 100 }{ 108 } \times 5,400 = ₹ 5,000$$