Held that there is no bar on making cash sales. The Assessing Officer had wrongly held that no goods in cash were sold during the earlier year as he himself had admitted that sales had taken place then. Closing stock which stood accepted in earlier years had to be taken to be the actual stock available with the assessee. Where once the proceeds from cash sales were admitted as income, adding the cash deposits again under section 68 of the Act would amount to double taxation. The addition is  deleted.(AY.2017-18)