SELECT
x.*
FROM
b_purchase_x x
WHERE
x.TAX_AMOUNT = ( SELECT max( y.TAX_AMOUNT ) FROM b_purchase_x y WHERE x.MATERIAL_ID = y.MATERIAL_ID )
ORDER BY
x.MATERIAL_ID;
SELECT
a.*
FROM
b_purchase_x a,
( SELECT MATERIAL_ID, max( TAX_AMOUNT ) val FROM b_purchase_x GROUP BY MATERIAL_ID ) b
WHERE
a.MATERIAL_ID = b.MATERIAL_ID
AND a.TAX_AMOUNT = b.val
ORDER BY
a.MATERIAL_ID;