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? They’re last year’s style and even though we’ve knocked them down to Rs 1000 each we still can’t sell any ” Santa replied “Use your head Banta Price them at Rs 2000 and send 10 of our best clients five coats each But here’s the plan Put in an invoice for Rs 8000 for only four coats If I know them my clients will think we’ve made a mistake They’ll jump at a bargain and pay the Rs 8000 ” “What a terrific idea ” said Banta “I’ll send them out today ” Two week’s 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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