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Market Price is the price which on which some discount is given and then the item is sold at a price which is the selling price. Let d% discount is given and it is sold at price P after the discount. So we need to find the market price. 

Let the market price be M.
d% of M =  \frac{d}{100} \times M= 0.01Md
So P = M - 0.01Md
⇒ P = M(1-0.01d)

⇒ M =  \frac{P}{1-0.01d}

So market price is  \frac{P}{1-0.01d}
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