Rewrite URL Issue for the css links on Master page and Simple aspx page

Question

i am using following rewrite url rule.

 <rewrite>
  <rules>      

    <rule name="URL Rewrite">
      <match url="^([0-9a-z]+)/([/_0-9a-z-\.]+)" />
      <action type="Rewrite" url="{R:2}?id={R:1}" />         
    </rule>
  </rules>
</rewrite>

which is giving the following out come which i am expecting

Request URl http://localhost:82/IISApplication/ABC/Default.aspx Rewrite URL http://localhost:82/IISApplication/Default.aspx?id="ABC"

in Default.aspx if i am referencing the css file it is requesting to the above URL

http://localhost:82/IISApplication/MLRAT/css/dummy.css

and Same css file i am referencing in the Master page it is requesting to the above url

http://localhost:82/IISApplication/style/dummy.css 

which causing the file not found error

Css File is inside css Folder and Default.aspx and Master page are at same level in the solution.

i want to know why both are requesting different URL.

Please Help