purchase a/c. dr.     900
vat a/c       dr.  to 100
  (party name)               1000
 (being goods purchase by ram on credit including vat)

purchase material a/c dr             900

vat payable       a/c dr             100

  TO RAM'S A/C.                                   1000

(BEING GOODS PURCHASED ON CREDIT)

Purchase Material A/c dr             900

Vat Payable       A/c dr             100

  TO RAM'S A/C.                                   1000

(BEING GOODS PURCHASED ON CREDIT)

Purchase A/c  Dr   900
Input vat A/c Dr   100
Ram A/c       Cr          1000

(being goods purchase on credit as per bill no-)

1)Purchase A/c          Dr 

Input Vat payable A/C Dr

Ramco ltd   A/c       Cr

2)CWIP - electrical/Machinery A/C DR
  Capital Vat Payable A/C         DR
  Ram johanyakbar c.A/C           Dr

Dr Purchase of goods A/c---900
Dr Vat input A/c           100
Cr Suppliers A/c                1000
(Being goods purchase which is inclusive of vat tax)

all purchases must be debited hence debited 
Vat tax which is added to purchases is an input tax All 
input taxes will be debited.Any payable is a liability and 
will be always on credit side only.Here Ram purchased from 
somebody so somebody(supplier) has to be credited

Purchases a/c   dr        900
Vat input a/c   dr        100
To supplier a/c                1000
(Being purchase on credit)

PURCHASE A/C     DR   900/-
VAT RECOVERABLE  DR   100/-

TO SUPPLIERS     CR         1000/-

(BEING ITEMS PURCHASED ON CREDIT)

Purchased a/c dr 900
vat a/c dr       100   
to Ramkumar A/c cr     1000

(Bg credit purchaed by Ram)

Purchases a/c Dr. 900
Vat a/c       Dr. 100
  To Creditors a/c   1000