Item import re-factoring for multiple tax feature

app/Imports/Common/Sheets/ItemTaxes.php

@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Imports\Sales\Sheets;
+
+use App\Abstracts\Import;
+use App\Http\Requests\Common\ItemTax as Request;
+use App\Models\Common\Item;
+use App\Models\Sale\ItemTax as Model;
+
+class InvoiceItemTaxes extends Import
+{
+    public function model(array $row)
+    {
+        return new Model($row);
+    }
+
+    public function map($row): array
+    {
+        $row = parent::map($row);
+
+        $row['tax_id'] = $this->getTaxId($row);
+
+        if (empty($row['name']) && !empty($row['item_name'])) {
+            $row['name'] = $row['item_name'];
+        }
+
+        return $row;
+    }
+
+    public function rules(): array
+    {
+        return (new Request())->rules();
+    }
+}