The listed price of a shirt is ₹ 270 and it is available

The listed price of a shirt is ₹ 270 and it is available at ₹ 237.60. The rate of discount is

Discount = 270 – 237.60 = Rs. 32.4
If the rate of discount be x%, then

270 ×	x	= 32.4
	100

⇒ x =	32.4 × 100	= 12%
	270

Second method :
Here, S.P. = Rs. 237.60,
M.P. = Rs. 270

Discount % =	M.P. − S.P.	× 100%
	M.P.

=	270 − 237.60	× 100%
	270

=	32.40 × 100	% = 12%
	270