
Shortcut Trick
The difference between a single discount of (x + y)% and successive discounts of x% and y% is always (xy/100)% of the Marked Price.
Here, x = 30 and y = 10 (Note: 30 + 10 = 40, which matches the single discount).
Difference in Percentage = (30 × 10) ÷ 100 = 3%
Difference in Amount = 3% of ₹10,000 = ₹300
∴ The correct answer is ₹300.

Alternate Method
Given:
Marked Price (MP) = ₹10,000
Case 1: Single Discount = 40%
Case 2: Successive Discounts = 30% and 10%
Formula Used:
Selling Price (SP) = MP × (100 − Discount%) ÷ 100
Effective Successive Discount = x + y − (xy ÷ 100)

Calculations:
⇒ Selling Price in Case 1 (SP1) = 10,000 × (100 − 40) ÷ 100
⇒ SP1 = 10,000 × 0.60 = ₹6,000
⇒ Effective Discount in Case 2 = 30 + 10 − (30 × 10 ÷ 100)
⇒ Effective Discount = 40 − 3 = 37%
⇒ Selling Price in Case 2 (SP2) = 10,000 × (100 − 37) ÷ 100
⇒ SP2 = 10,000 × 0.63 = ₹6,300
⇒ Difference in SP = SP2 − SP1 = 6,300 − 6,000
⇒ Difference = ₹300
∴ The correct answer is ₹300.

Additional Information
Successive Discount Formula
For two successive discounts x% and y%, the net discount is x + y − (xy ÷ 100)%.
Successive vs Single Discount
A single discount of (x+y)% is always greater than the successive discounts of x% and y% by the amount (xy/100)% of the MP.
Selling Price and Marked Price
The Selling Price is the final amount paid after subtracting the Discount from the Marked Price: SP = MP − Discount.