Assertion (A) : If S.P. is ₹ 1,200 and sales tax is 20% then amount of the bill = ₹ 1,440. Reason (R) : S.P. is the taxable amount, hence amount of the bill = 1. Both A and R are correct, and R is the correct explanation for A. 2. Both A and R are correct, and R is not the correct explanation for A. 3. A is true, but R is false. 4. A is false, but R is true.