select item_id, price,
(min(case when tax_name = 'VAT' then tax end)) vat,
(min(case when tax_name = 'LBT' then tax end)) lbt,
coalesce(min(case when tax_name = 'VAT' then tax end),0) +
coalesce(min(case when tax_name = 'LBT' then tax end),0) +
price total
from
(select a.item_id item_id,
c.tax_name tax_name,
(c.tax_value * b.price / 100) tax,
b.price price
from item_tax a inner join item_master b on a.item_id = b.item_id
inner join tax_master c on a.tax_id = c.tax_id) as calc
group by item_id, price;
डेमो यहां ।