By what percentage the net sales for June increased as compared to May in the Footwear category?

$\text{Net Sales} = \text{Sales} - \text{Value of Products Returned}$

The value of products returned is given as a percentage of sales, so we need to convert this to actual rupees first.

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For May in the Footwear category:

Sales $= 69$ lakhs

Return percentage $= 6\%$ of sales

Value of products returned $=\dfrac{6}{100} \times 69 = 4.14$ lakhs

Net sales for May $=69 - 4.14 = 64.86$ lakhs

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For June in the Footwear category:

Sales $= 111$ lakhs

Return percentage $= 5\%$ of sales

Value of products returned $=\dfrac{5}{100} \times 111 = 5.55$ lakhs

Net sales for June $=111 - 5.55 = 105.45$ lakhs

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To find the percentage increase from May to June:

$= \dfrac{\text{June net sales} - \text{May net sales}}{\text{May net sales}} \times 100\%$

$= \dfrac{105.45 - 64.86}{64.86} \times 100\%$

$= \dfrac{40.59}{64.86} \times 100\%$

$= 62.58\%$