Explanation:

Taking inventory worth 100,000 on the eve of Deepawali and deducting the same from employees' salaries is an unusual practice. It is important to analyze the situation and understand the reasons behind such a decision. Below is a detailed explanation of this scenario:

1. Inventory:
- Inventory refers to the goods or materials that a business holds for production, sale, or future use.
- It is usually recorded at cost price, which is the amount paid to acquire or produce the inventory items.

2. Deepawali:
- Deepawali, also known as Diwali, is a major Hindu festival celebrated in India and other parts of the world.
- It is a festive time when employees usually receive bonuses, gifts, or other forms of compensation from their employers.

3. Inventory Deduction from Salaries:
- Deducting the value of inventory from employees' salaries is an unusual practice as it is not a usual form of compensation or deduction.
- The reason for such a deduction is unclear, and it is important to consider whether it is a legitimate business expense or an unfair practice.

4. Cost Price and Inventory Value:
- The cost price of the inventory is mentioned as 75,000, while the inventory value is stated as 100,000.
- Cost price refers to the amount paid to acquire or produce the inventory items, while inventory value represents the estimated worth of the inventory at a particular point in time.

5. Possible Scenarios:
- There could be several possible scenarios to explain this deduction:
- Mistake or miscommunication: It is possible that there was a mistake or miscommunication regarding the deduction of inventory from employees' salaries.
- Unfair practice: If the deduction was made without a valid reason or without employees' consent, it could be considered an unfair practice.
- Compensation adjustment: It is possible that the deduction was made to adjust for the additional compensation provided to employees during Deepawali.
- Unusual business practice: Some businesses may have unique practices or policies regarding employee compensation, and this deduction could be a part of such a practice.

6. Legal and Ethical Considerations:
- It is important to consider the legal and ethical implications of deducting inventory from employees' salaries without proper justification or consent.
- Depending on the jurisdiction and employment laws, such deductions may be illegal or require proper documentation and explanation.
- It is advisable for employees to consult their employment contracts, labor laws, or seek legal advice to understand their rights and options in such situations.

In conclusion, deducting inventory worth 100,000 from employees' salaries on the eve of Deepawali raises several questions and requires further investigation. It is important to consider the legality, fairness, and ethical implications of such a deduction. Employees should seek clarification from their employers and, if necessary, consult legal professionals to understand their rights and options in this scenario.