40 - 8.00 (20% OFF) = ₹32.00

27.12 + 4.88 (18%) = 32.00

• 12 + @ 24% : 25.76 + 18% = 30.40
• 24 + @ 28% : 24.41 + 18% = 28.80
• 36 + @ 32% : 23.05 + 18% = 27.20