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"Use Edit Log for transactions/masters, and digital signature for invoices/reports with Release 2.1. Download NOW!"
https://help.tallysolutions.com/docs/te9rel66/Creating_Masters/Inventory_Info/dlt_stk_item.htm

Delete Unused Stock Items and Ledgers

Using Tally.ERP 9, you can easily delete your unused stock items and ledgers.

To delete unused ledgers

1. Go to Gateway of Tally > Display > List of Accounts > F5: Show Unused . The unused ledgers appear.

2. Select the ledgers that have to be deleted and press Alt+D .

3. Press Enter to proceed.

To delete unused stock items

1. Go to Gateway of Tally > Display > List of Accounts > F5: Show Unused > I: Stock Items . The unused stock items appear.

2. Select the stock items that have to be deleted and press Alt+D .

3. Press Enter to proceed.