fix: Allow item rate updates for non-stock invoices

[deepeshgarg007]

Currently, the valuation rate is forced for items in internal invoices even when the "update stock" check is not enabled.

In many scenarios, the user doesn't want to show the actual valuation rates to the receiving party of the invoices and use the price list rate only for such outgoing transactions.

This change allows users to make a Delivery Note/ Purchase Receipt for moving stock in and out and make invoices against them with the price list rate and apply taxes on them

[codecov]

Codecov Report

Merging #33219 (ef9d126) into develop (2106de0) will decrease coverage by 0.01%.
The diff coverage is 84.21%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #33219      +/-   ##
===========================================
- Coverage    64.02%   64.01%   -0.02%     
===========================================
  Files          817      817              
  Lines        58593    58579      -14     
===========================================
- Hits         37517    37499      -18     
- Misses       21076    21080       +4     

Impacted Files	Coverage Δ
...ounts/doctype/purchase_invoice/purchase_invoice.py	83.90% <ø> (ø)
...stock/doctype/purchase_receipt/purchase_receipt.py	92.92% <ø> (ø)
erpnext/controllers/buying_controller.py	84.23% <71.42%> (-0.46%)	⬇️
erpnext/controllers/selling_controller.py	79.69% <91.66%> (+0.06%)	⬆️
erpnext/stock/doctype/warehouse/warehouse.py	78.04% <0.00%> (-2.75%)	⬇️
erpnext/setup/install.py	22.91% <0.00%> (-0.17%)	⬇️
...ype/repost_item_valuation/repost_item_valuation.py	71.09% <0.00%> (+1.21%)	⬆️

[deepeshgarg007]

@Mergifyio backport version-14-hotfix

[mergify]

backport version-14-hotfix

✅ Backports have been created

• #33230 fix: Allow item rate updates for non-stock invoices (backport #33219) has been created for branch version-14-hotfix