Agreed with Mr. D C. Bansal.
for determination of profit and loss from B&P Sec. 145A says that Notwithstanding anything to the contrary contained in section 145, the valuation of purchase and sale of goods and inventory for the purposes of determining the income chargeable under the head "Profits and gains of business or profession" shall be - (a) In accordance with the method of accounting regularly employed by the assessee; and
(b) Further adjusted to include the amount of any tax, duty, cess or fee (by whatever name called) actually paid or incurred by the assessee to bring the goods to the place of its location and condition as on the date of valuation.
Explanation : For the purposes of this section, any tax, duty, cess or fee (by whatever name called) under any law for the time being in force, shall include all such payment notwithstanding any right arising as a consequence to such payment (i.e, whether any credit available or not).
Since sales tax is included in calculation of Profit and loss hence Non payment of tax up to filing of return will attract sec 43B.
Further views are invited....!!