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fix: add check for assigning `vouchertype`

Kannan V M requested to merge purchase-payment-voucher#504 into devel

All vouchers for the transaction between party a/c and mode of payment a/c were recording vouchertype as receipt. It has been updated to check for invoice type (sale, purchase) to choose between values receipt and payment.

This should close gkapp#504 (closed)

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