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Explanation:

HomeDecor:

The sales amounts in the Home Decor departments of Delhi and Bengaluru each increased by Rs 20 Crores from 2018 to 2019.
∴ Delhi (2018) = 100 – 20 = 80
Bengaluru (2018) = 80 – 20 = 60

The sales amounts in the Home Decor departments were the same for Mumbai and Kolkata in 2018.
Let Mumbai (2018) = Kolkata (2018) = a
∴ Data for Home Décor will be as follows

The total sales amounts of the four HomeDecor departments increased by Rs 70 Crores from 2018 to 2019.
∴ (80 + a + 60 + a) + 70 = (100 + 72 + 80 + 54)
⇒ 2a + 210 = 306
⇒ a = 48

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Apparels:

The sales amounts in the Apparel departments were the same for Delhi and Kolkata in 2018.
Let Delhi (2018) = Kolkata (2018) = b

The sales amounts in the Apparel departments were the same for Mumbai and Bengaluru in 2018. This sales amount matched the sales amount in the Apparel department for Delhi in 2019.
Let Mumbai (2018) = Bengaluru (2018) = Delhi (2019) = c

 The sales amounts in the Apparel departments of Delhi and Bengaluru each increased by the same amount in 2019 from 2018. The sales amounts in the Apparel departments of Mumbai and Kolkata also each increased by the same amount in 2019 from 2018.
∴ Bengaluru (2019) = c + (c – b) = 2c – b

Also, Mumbai (2019) = c + (54 - b) = c – b + 54

The sales amounts in the Apparel departments of Delhi, Kolkata and Bengaluru in 2019 followed an Arithmetic Progression.
∴ Delhi – Kolkata = Kolkata – Bengaluru
⇒ Delhi + Bengaluru = 2 × Kolkata
⇒ c + 2c – b = 2 × 54
3c – b = 108   …(1)

The sum of the sales amounts of four Electronics departments increased by the same amount as the sum of the sales amounts of four Apparel departments from 2018 to 2019.
From 2018 to 2019, total increase in apparels sales = Total increase in Electronics sales
∴ [c + (c – b + 54) + (2c - b) + 54] – [b + c + c + b] = [98 + 102 + 70 + 100] – [78 + 82 + 90 + 80]
⇒ [4c – 2b + 108] – [2b + 2c] = 370 – 330
⇒ c – 2b = -34   …(2)

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Solving (1) and (2) we get,
b = 42 and c = 50   …(3)

∴ We can make the following table

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For HomeDecor highest sales in 2018 as well as in 2019 was in Delhi.

Hence, option (a).

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