The difference between the compound interest and simple interest on a certain sum for 2 years at 7.5% per annum is Rs 360.

Let the sum be $P$.

Thus, we have:

$\mathrm{CI}-\mathrm{SI}=360$

$\left[\mathrm{P}\left(1+\frac{\mathrm{R}}{100}\right)^{\mathrm{n}}-\mathrm{P}\right]-\frac{\mathrm{P} \times 7.5 \times 2}{100}=360$

$\mathrm{P}\left[\left(1+\frac{7.5}{100}\right)^{2}-1\right]-\frac{\mathrm{P} \times 7.5 \times 2}{100}=360$

$\mathrm{P}[1.155625-1]-0.15 \mathrm{P}=3600.155625 \mathrm{P}-0.15 \mathrm{P}=3600.005625 \mathrm{P}=360 \mathrm{P}=\frac{360}{0.005625} \mathrm{P}=64000$ Thus, the required sum is Rs 64,000