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INCOME TAXES (Details)
12 Months Ended
Jul. 31, 2013
Jul. 31, 2012
Income tax benefit at the federal statutory rate 34.00% 34.00%
State and local income taxes, net of effect of federal taxes 7.75% 2.80%
Expiration of net operating losses (38.55%) 0.00%
Other, net 2.17% (0.44%)
Increase in valuation allowance (5.37%) (36.36%)
Provision for income tax 0.00% 0.00%