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https://help.tallysolutions.com/docs/te9rel51/Creating_Masters/Inventory_Info/Stock_Items.htm

Stock Items

Stock Item refers to goods that you manufacture or trade. It is the primary inventory entity and is the lowest level of information on your inventory. You have to create a Stock Item in Tally.ERP 9 for each inventory item that you want to account for.

Go to Gateway of Tally > Inventory Info. > Stock Items

More:

Creating a Stock Item

Creating a Stock item in Advance Mode

Displaying a Stock Item

Altering a Stock Item