This case brings out the basic aspects of the marketing concept and can be used to illustrate the major differences between marketing and selling. The company gives the impression that it is selling almost everything it can produce; but a deeper analysis brings out the lack of marketing concept, absence of any clear marketing objectives, and almost total lack of control over marketing elements. The case brings out the insensitivity of the management to the significant trends in the environment relevant to the marketing strategy of a textile company in general, what is required to bring about a change in the marketing orientation of ATL in particular, and how to go about initiating such change. The need for outlining clear marketing objectives, better control and coordination of marketing activities, and systematic collection of marketing information for decision-making becomes quite clear.