Loss Due To Thief Buyer

What's the case history? 

So did you just answer Rs.130 ? No, that's not correct!

Thief initially steals Rs.100 note. Now imagine instead of Rs.100 he steals goods of worth Rs. 70 + Rs.30 (given by shopkeeper). So eventually, the shopkeeper lost only Rs.100 in the process. 

In other words, the thief exchanges Rs.70 with the goods in the case. He pays for those goods to shopkeeper. So he looses Rs.70 from stolen Rs.100 & gains back via goods.

Loss Due To Thief Buyer

So eventually, the shopkeeper lost only Rs.100 in the case.

 

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