Please scan the some of the wrappers of Biscuits, toothpaste, soaps, etc. with MF The MRP that are printed on the wrappers are fixed by the manufactures. The Manufactures incude the cost of production, tax, VAT, commissions, transportation cost and profits etc. From them retailer bought the goods on wholesale and he mix up again transportation cost, tax, vat and his profit. In that retailer get more profits because he bought the good with low cost he sold more cost. Again he mix up the VAT & Tax also profit to him.