How to consider Freight & transport charges in tiem valuation when Supplier & transporter are defferent party?

Suppose I am purchasing raw materials from Mr. X of Rs 1,00,000 and Mr. Y is a transporter who delivered the goods to our godown by charging Rs 10,000.

Now How do I consider the transport charges at the time of making purchase receipts ??? and how to include the transport charge in to item valuation.

Thanking You…

Use Landed Cost Voucher