fix: do not fetch disabled item tax template

[ljain112]

Issue: User can use a disabled Item Tax Template in a transaction.

Frappe Support Issue: https://support.frappe.io/app/hd-ticket/49204

[coderabbitai]

📝 Walkthrough

Walkthrough

• In erpnext/public/js/controllers/transaction.js, the item tax template query in set_query_for_item_tax_template now includes a disabled: 0 filter in addition to existing criteria (valid_from, item_group, base_net_rate).
• In erpnext/stock/get_item_details.py, _get_item_tax_template now reads both disabled and company from Item Tax Template and proceeds only if the template is not disabled and matches the current company. No public API signatures changed.

Estimated code review effort

🎯 2 (Simple) | ⏱️ ~10 minutes

Pre-merge checks and finishing touches

✅ Passed checks (3 passed)

Check name	Status	Explanation
Docstring Coverage	✅ Passed	Docstring coverage is 100.00% which is sufficient. The required threshold is 80.00%.
Title Check	✅ Passed	The title "fix: do not fetch disabled item tax template" accurately and concisely summarizes the primary change in the diff, which is to exclude disabled Item Tax Templates from selection (both client-side query and server-side filtering), so it clearly reflects the main fix.
Description Check	✅ Passed	The PR description states the underlying issue (disabled Item Tax Templates being usable in transactions) and links the support ticket, which is directly related to the code changes that prevent disabled templates from being selected; it is brief but on-topic for this lenient check.

✨ Finishing touches

• 📝 Generate Docstrings

🧪 Generate unit tests

• Create PR with unit tests
• Post copyable unit tests in a comment

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