Friends, Many times we feel that there are lying useless ledgers/item master in tally and we want to delete them through pressing Alt+D. But we feel unable to delete them or nothing happened on screen. First of all we should check that there may be any voucher in which this ledger master (which we want to delete) is being used. Initially delete these voucher or shift this ledger to another or new created another ledger. Now try to delete ledger/item master, in case we are still unable to delete the ledger/item. It is 100% sure that this ledger/item has been used by you in any Voucher Class. Check you Voucher Class and remove particular ledger from there as shown in below screen.
In this way unused ledger/item master can be removed from tally.