Using HyperLink Function in a Dropdown List does not give the Hyperlink functionality

Using HyperLink Function in a Dropdown List does not give the Hyperlink functionality

I am using a DropDown which contains a list of Account nos in the Col B
from Cell B2 till B8 as shown..

Row 1 Col B
Row 2 <- Blank
Row 3 Acct1
Row 4 Acct2
Row 5 Acct3
Row 6 Acct4
Row 7 Acct5
Row 8 Acct6

Now this List is used in a defines Name as AcctNos..

 cell B3 = 
IF(ISERROR(HYPERLINK("#"&CELL("address",INDIRECT("'"&$J3&"'!$A$1")),$J3)),$J3,HYPERLINK("#"&CELL("address",INDIRECT("'"&$J3&"'!$A$1")),$J3))

In the Cloumn J the same data is stored simply..

Now, I want to get the Hyperlink functionality in the Dropdown a the MainFile as these values are Individual Acct nos and are Individual Sheets

So how DO i get this working..In the dropdown nothing works..A VBA solution with explanation would also be welcome if this is impossible with Formulas..

Warm Regards
e4excel