Here, the minimum charge for 100 calls = Rs 180
Let the charge for telephone calls without VAT = Rs x
So, x + 10% of x = 1188
(11/10)*x = 1188
x = 1080
Now, charge for extra calls = Rs 1080 - Rs 180 = Rs 900
Then, the number extra calls = Rs 900 / Rs 3 = 300
Hence, total number calls = no. of minimum calls + no. of extra calls = 100 + 300 = 400.
Note: I assume that duration of each call is 4 minutes, which is not mentioned in the question, I think duration of a call should be given in the question. If you find anything wrong, comment below and do let me know.

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