fix: valuation tax entries on LCV after billing PR (backport #40187)

[mergify]

Bug

• Create a Purchase Receipt with one or more tax rows having the charge type as "Valuation and Total".
• Create a Purchase Invoice against the Purchase Receipt.
• On creation of a Landed Cost Voucher against the PR now, the system creates the tax GL entries using the Stock Received But Not Billed account for the company.
• Although, this should take place for the PR entries if any negative expenses are booked using the invoice, when the GL entries are posted through the LCV, the tax account heads mentioned in the PR should be used.

Fix

Do not change tax accounts for GL entries if the entries are getting reposted by the LCV.

Internal Ref: 16516, 16718

---

This is an automatic backport of pull request #40187 done by Mergify.

[mergify]

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Changes to be committed:
	modified:   erpnext/controllers/stock_controller.py
	modified:   erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

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	both modified:   erpnext/stock/doctype/landed_cost_voucher/landed_cost_voucher.py

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Changes to be committed:
	modified:   erpnext/controllers/stock_controller.py

Unmerged paths:
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	both modified:   erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

Cherry-pick of 8b3d466 has failed:

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	both modified:   erpnext/stock/doctype/landed_cost_voucher/landed_cost_voucher.py
	both modified:   erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

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Cherry-pick of 0b36cbe has failed:

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Cherry-pick of 54a58e9 has failed:

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[frappe-pr-bot]

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