How to politely decline a offer letter. I am not satisfied with the salary offered

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It depends actually..
If you want to negotiate for salary, you can inform them about the other organisation and the benefits that they are providing.
But if you simply want to decline the offer, then you can just say that you have got a better opportunity with the other organization which matches with your current goals.

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If you want to decline it anyway and you are sure you won't join them even if they counter or match..just say you got an offer as per you aspiration and salary expectation and you will go with it..and apologize for their time spent..they are used to it...but as humnas we certainly feel bad doing this...but again ..we must not settle for any less...

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I see you are an automation engineer, what offers you have currently and with what yoe and skillset?

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