DEFERRED TAX ASSETS (Tables)

9 Months Ended

Jul. 31, 2012

Deferred Tax Assets [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred tax assets as of July 31, 2012 and October 31, 2011 were listed as following:

Deferred tax assets as of	Allowance for doubtful and inventory provision		Temporary difference		Income tax rate			Deferred tax assets
July 31, 2012	$	935,480	$	935,480		15	%	$	140,322
October 31, 2011	$	928,174	$	928,174		15	%	$	139,226