fix: for "TypeError bad operand type for abs() 'NoneType'"

[karanwilson]

After adding 12% CESS in the 28% tax tempate, when we mark CESS as 0% in the rest of the tax templates (5% , 12%) (except in the 0% tax template) we are getting the following error :-
py_nontype_.err_msg.txt

Fix: Adding 0 when tax_rate is None.

[coderabbitai]

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