the tax on a particular item was 5 percent on the portion of the total value of the item in excess of Rs. 5000. If the amount of tax paid is Rs. 117.5, what is the total value of the item?

If the amount increases from from 5000 to 5001 rupees i.e by 1 rupee, then the taxable amount will be = 5%
                        =5/100
                       =0,05
As we dont know the increased amount from 5000,
therefore lets consider it to be X =117.5 ( as given in the question)

1=0.05
X=117.5 (by using unitary method, we get)

117.5= 0.05* X
=>117.5/0.05 =X
=> X = 2350

Therefore the actual value of the item = Rs (5000+2350)
                                                            =Rs 7350