Rajeeta purchased a set of cosmetics. She paid Rs 165 for it including VAT.

Let the sale price of the set be Rs. $x$ 

Given that the VAT charged is $10 \%$.

Cost of the set $=x+10 \%$ of $x$

$165=x+0.10 x$

$165=1.10 x$

$x=\frac{165}{1.10}$

$x=R s .150$

Thus, the sale price of the set is Rs. 150 .