Held that neither the State Government nor the World Bank falls under the definition of public financial institution, State financial corporation, State industrial investment corporation, NBFC, scheduled bank or co-operative bank and, therefore, interest payable on loan taken from State Government/world bank is not covered within the provision of S. 43B.  Collection of electricity duty and subsequent transfer to the State Government, no disallowance can be made u/s  43B of the Act.   (AY. 2016-17)