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Dir : ~/www/wwwroot/test2.webi.com.ng/app/Models/

Edit File: Item.php

<?php

namespace App\Models;

use Illuminate\Database\Eloquent\Model;

class Item extends Model
{
    protected $fillable = [
        'name',
        'sku',
        'sale_price',
        'purchase_price',
        'tax',
        'category',
        'unit',
        'type',
        'quantity',
        'description',
        'created_by',
    ];

public static function getTaxData()
    {
        $items = \DB::table('items')->get();

$taxValues = [];
        foreach ($items as $item) {
            $taxes = explode(',', $item->tax);
            foreach ($taxes as $tax) {
                $taxValues[] = (int)$tax;
            }
        }

$data = [];
        $rates =  TaxRate::whereIn('id', array_unique($taxValues))->get();
        foreach($rates as $rate)
        {
            $data[$rate->id]['name']        = $rate->name;
            $data[$rate->id]['rate']        = $rate->rate;
            $data[$rate->id]['created_by']  = $rate->created_by;
        }
        return $data;

}

public function units()
    {
        return $this->hasOne('App\Models\Unit', 'id', 'unit');
    }

public function categories()
    {
        return $this->hasOne('App\Models\Category', 'id', 'category');
    }

public function tax($taxes)
    {
        $taxArr = explode(',', $taxes);

$taxes = [];
        foreach($taxArr as $tax)
        {
            $taxes[] = TaxRate::find($tax);
        }

return $taxes;
    }

public function taxRate($taxes)
    {
        $taxArr  = explode(',', $taxes);
        $taxRate = 0;
        foreach($taxArr as $tax)
        {
            $tax     = TaxRate::find($tax);
            $taxRate += $tax->rate;
        }

return $taxRate;
    }

public function taxes()
    {
        return $this->hasOne('App\Models\TaxRate', 'id', 'tax');
    }

public static function unit($unit_id)
    {
        $unitArr  = explode(',', $unit_id);
        $unitRate = 0;
        foreach($unitArr as $unit)
        {
            $unit     = Unit::find($unit_id);
            $unitRate = $unit->name;
           
        }

return $unitRate;
    }

public static function category($category)
    {
        $categoryArr  = explode(',', $category);
        $unitRate = 0;
        foreach($categoryArr as $category)
        {
            $category     = Category::find($category);
            $unitRate = $category->name;
        }

return $unitRate;
    }

public static function taxs($taxes)
    {
       
        $taxArr = explode(',', $taxes);
        $taxes = 0;
        foreach($taxArr as $tax)
        {
            $tax = TaxRate::find($tax);
            $taxes = $tax->name;
        }

return $taxes;
    }
}