Pricing- have free goods and chargable goods in same sames order

Hi,
I have requirement to have different pricing at item level one is chargable and another is free(but need to charge for tax.
The situation is same sales order with one customer, same material in two line item one chargable and another is free(but need to charge for tax.
I planned to do this via item category having first item and TAN and another item as TANN.
Issue us TAN works fine but TANN creates problem because the net value is zero..so I am not able to get the tax also there due to item category requiremnt 002. Please suggest the alternative ?

Hi Ravi,
Yes this was again changed by business. The requirement is as below.
Need to have same customer, same price proceedure same material in once sales order in two different line item where one line item will be charged normal price and another line item needs to be charged with cost+tax.The cost is passed to the customer i.e. its non stastical cost, which will appear in net value and invoice.
The customer is common, as we have one consolidate order per day.
Problem is how to manage these 2 different situation. Can this be handled by item category or can this be handled by modifying price proceedure or any other thoughts.
please help me out if you get something on this.

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