fix: don't merge tax into stock account on purchase receipt repost (backport #42247)

[mergify]

Consider Purchase Order -> Purchase Receipt -> Purchase Invoice. In this scenario, there is no LCV and the tax accounts are posted to both Purchase Receipt and Invoice. But, if a backdated repost is triggered (Item Code and Warehouse), tax amount is incorrectly merged into stock account.

continues: #42073

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This is an automatic backport of pull request #42247 done by Mergify.

[mergify]

Cherry-pick of 9562628 has failed:

On branch mergify/bp/version-14-hotfix/pr-42247
Your branch is ahead of 'origin/version-14-hotfix' by 1 commit.
  (use "git push" to publish your local commits)

You are currently cherry-picking commit 9562628ed6.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

no changes added to commit (use "git add" and/or "git commit -a")

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/pull-requests/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

[frappe-pr-bot]

🎉 This issue has been resolved in version 14.70.10 🎉

The release is available on GitHub release

Your semantic-release bot 📦🚀