let
Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
#"Changed Type" = Table.TransformColumnTypes(Source,{{"Date", type date}}),
#"Added Conditional Column" = Table.AddColumn(#"Changed Type", "Custom", each if [Date] <> null then [Particulars] else null),
#"Filled Down" = Table.FillDown(#"Added Conditional Column",{"Custom"}),
#"Reordered Columns" = Table.ReorderColumns(#"Filled Down",{"Date", "Custom", "Particulars", "Quantity", "Rate", "Total Value", "Vch No."}),
#"Filled Down1" = Table.FillDown(#"Reordered Columns",{"Vch No.", "Date"}),
#"Filtered Rows" = Table.SelectRows(#"Filled Down1", each ([Total Value] <> "Purchase"))
in
#"Filtered Rows"