Jagan went to the book shop and bought things worth Rs. 30, out of which 25 paise went on sales tax on taxable purchases. If the tax rate was 5%, then what was the cost of the tax free items?  Choose the correct option:
A) Rs 22.75  B) Rs 25  C) Rs 24.75  D) Rs 26  E) None of these
Explanation :   Solution: let the amount of taxable purchases be Rs. X.   Then, 5% of x= 25/100   =&gt; x= (25/100 *100/5) = Rs. 5   .'. Cost of tax free items = Rs.[30-(5+0.25)] = Rs. 24.75   Answer : Rs 24.75
<result>C</result>
Jagan went to the book shop and bought things worth Rs. 30, out of which 25 paise went on sales tax on taxable purchases. If the tax rate was 5%, then what was the cost of the tax free items?