DEFERRED TAX ASSETS

6 Months Ended

Apr. 30, 2012

Deferred Tax Assets [Abstract]

Deferred Tax Assets [Text Block]

13.           DEFERRED TAX ASSETS

Deferred tax assets as of April 30, 2012 and October 31, 2011 was as follows:

Deferred tax assets as of	Allowance for doubtful and inventory provision		Temporary difference		Income tax rate			Deferred tax assets
April 30, 2012	$	934,328	$	934,328		15	%	$	140,149
October 31, 2011	$	928,174	$	928,174		15	%	$	139,226