A shopkeeper marked a prices of an article a certain percent above the cost prices and he allows 16 percent discount to make 5 percent profit if a customer paid 9492 with 13 percent vat to buy the article,by what percent is the marked prices above the cost prices of the article

Answer 1

You should really proofread your post before posting it.
A single comma in such a long run-on sentence is hardly considered
punctuation.

Anyway ....
Let the cost price be x
After a 16% discount we are looking at .84x
Wants to make a profit of 5%, so he should sell at .84x(1.05)
Let's add the 13% VAT, to get .84x(1.05)(1.13) = .99666x

.99666x = 9492
x = 952381 ????

Are they selling at a loss?
Am I not interpreting your post correctly?

another approach:
the 9492 included the 13% VAT, so before that it was 8400
This represent the cost price x, reduced by 16%, then increased by 5%
or .84x(1.05)

.84x(1.05) = 8400
x = 8400/(.84(1.05)) = 9523.81 <---- same thing

Please clarify your post