Vijesh,
We have make to stock and make to order process and we are following strategy 40 for both the process
You may have Strategy 40 in your material masters, but you are not actually running strategy 40 for any MTO materials. In standard Strategy 40, it is not possible to create planned receipts in the Sales order segment in advance of the creation of the sales document. Unless you have modified something, any planned receipts supporting PIRs will be created against the plant segment. Also, in standard, MTO sales orders will not consume Strategy 40 PIRs.
Now management needs for MTS system should trigger planned order only is actual stock is below safety stock. .and no need to consider sales orders..
You will need to use a different strategy. Try Strategy 10 or 11 to start.
Best Regards,
DB49