Santa was in coats but unfortunately business was very bad.

One day his partner Banta said to him, What are we going to do with these fifty coats? Theyre last years style and even though weve knocked them down to Rs 1000 each, we still cant sell any.

Santa replied, Use your head, Banta. Price them at Rs 2000 and send 10 of our best clients five coats each. But heres the plan. Put in an invoice for Rs 8000 for only four coats. If I know them, my clients will think weve made a mistake. Theyll jump at a bargain and pay the Rs 8000.

What a terrific idea, said Banta. Ill send them out today.

Two weeks later, Banta says to Santa, What a stupid idea it was. Every one of those clients returned the parcel and the invoice, but only sent back four coats.

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