43b

If you treat Sales tax collected as Income then you definitly claim Sales tax paid at the time of Purchase and Sales tax deposited to Govt. as expense in books of account. Hence if you do not make any provision for payment of Sales tax as expense then no need to add Sales tax Collected but not deposited {by the time of filing return u/s.139(1) } again as it indirectly lead to payment of Income tax on Sales tax (as no expenditure has claimed).

If you make Provision for payment then again you need not to add Sales tax Collected but not deposited as Income as any how Provision is not allowed as expense for Income tax Purpose hence it indirectly lead to payment of Income tax on sales tax