Q3-89 From the given data, calculate the Net Sales. Sales revenues: Rs 10 lakhs. Direct taxes: Rs 1 lakh and indirect taxes: Rs 2 lakhs. The sales figure includes both direct and indirect taxes.

Correct answer: 👉 ₹8 lakhs

अब इसे step-by-step (exam-oriented) समझते हैं:

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📘 Concept: Net Sales (शुद्ध बिक्री)

👉 Net Sales = Gross Sales − Indirect Taxes

📌 Direct taxes (जैसे Income Tax)

• ये sales से deduct नहीं होते

• ये profit पर लगते हैं

📌 Indirect taxes (जैसे GST, Excise, VAT)

• ये sales का हिस्सा होते हैं

• इसलिए Net Sales निकालते समय घटाए जाते हैं

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Given Data (दी गई जानकारी)

• Sales Revenue (Gross Sales) = ₹10 lakhs

• Direct Taxes = ₹1 lakh

• Indirect Taxes = ₹2 lakhs

• Sales figure में दोनों taxes शामिल हैं

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Option-wise Check

• ❌ ₹10 lakhs → Gross sales

• ❌ ₹9 lakhs → Direct tax गलत घटाया

• ✅ ₹8 lakhs → Correct

• ❌ ₹7 lakhs → Direct + Indirect दोनों घटा दिए (गलत)

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✅ Final Answer

Net Sales = ₹8 lakhs

✔ Correct option: ₹8 lakhs

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📌 Exam Golden Rule

Net Sales = Gross Sales − Indirect Taxes (only) 😊