Journal entry

 yes I agree ,  due oversight  I  considered  above  query purchase  form  registered  person to unregistered person  , in fact  its  purchase  form unregistered person  to registerd . taxes are not applicable for unregistered person . 

 Lap  top  A/c  Dr                                    320000

 To  creditors ( registered)  A/c Cr                                320000

( being  purchase of  lap top - Invoice no ---  date  ) 

Lap top will be under fixed asset 

further   want to  inform that  if your busniess is of purchase and selling  of Lap tops  then  it will stock item  and purchase A/c  will be  debited .