Hi,
try below SQL
SELECT L.Ledger_Name,L.TAXNo AS [TAX_NO],SUM(GRANDTOTAL) AS [GRANDTOTAL],
CASE WHEN VATPercentage =5 THEN SUM(VATAmount) ELSE 0 END AS [VAT5_Amount],
CASE WHEN VATPercentage = 12 THEN SUM(VATAMount)ELSE 0 END AS [VAT12_Amount]
FROM Ledger L
INNER JOIN Bill_Master B ON B.Ledger_No = L.Srno
GROUP BY
L.Ledger_Name,L.TAXNo,VATPercentage