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I have looked at this two and can confirm, that Tax Rule will not work without setting a Tax Category.
Further it seems that some of the official documentation is in accurate. The priorities work the other way around and Item Group simplay does not work. https://docs.erpnext.com/docs/v13/user/manual/en/accounts/tax-rule
Information about bug
Tax Rule works as expected if Tax Category is added in Purchase Taxes and Charges Template.
So applying tax rule bases on item or item group without tax category does not change the purchase taxes and charges template.
Module
accounts
Version
Frappe Framework: v14.20.0 (version-14)
ERPNext: v14.11.0 (version-14)
Installation method
None
Relevant log output / Stack trace / Full Error Message.
No response
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