Why vat amount is shown in duties & taxes?

Agreed with Tribhuvan Aditya Singh! I would like to add further. If the purchase invoice is of goods held for sale, then only you have to show the gross amount of purchases (which excludes VAT amount) in books. iHowever, if the purchase invoice is of things other than goods, e.g. bill of printing and stationery, then you have to show total amount (which includes VAT) in books. This is because one cannot claim credit for VAT paid on goods consumed, so here VAT will be your expense, hence full amount of such bill of printing and stationery have to be shown in P & L A/c.