Hi phpsharma,
Just to get this straight.
Manufacturers give away, say, 100 coupons, and it is up to you who, out of your table of (20, say) customers, is going to get the coupons.
You want that ideally all 20 customers receive roughly the same amount of coupons.
If all that's correct, then what about keeping a 'numCouponsReceived' field in the customers table. Then, when it comes round to dishing out a new batch, you first list the customers ...
SELECT * FROM customers
ORDER BY numCouponsReceived ASC
... to get the customers in order. Use this list to send the coupons and update numCouponsReceived for each customer that recieves a coupon ...
UPDATE customers
SET numCouponsReceived = numCouponsReceived +1
WHERE customerid = 1
Hope that helps!
Paul.