Sir tally me purchase return local @5.25% or sales return local @5.25%  kis head me aayengay or iski entry kaise hogi

Purchase Return Local 5.25% is also Purchase Accounts.

Some people also use Same Purchase Local 5.25%(i.e. do not make separate return Account

 
ENTRY FOR PURCHASE RETURN
A LTD DR 
              TO Purchase 5.25% LOCAL/Purchase Return 5.25% LOCAL
              To Input Vat 5.25% 
(You can pass these entry in Journal Voucher or in Debit Note)

Similarly

Sales Return Local 5.25% is also Sales Accounts.

ENTRY
Sales 5.25% LOCAL/ Sales Return 5.25% LOCAL/ 
Output Vat 5.25% 
                   TO A LTD

(You can pass these entry in Journal Voucher or in Credit Note)

To do Debit Credit note feature in Tally,Go to F11 Accounting Features

Learn here

http://www.teachoo.com/917/376/Treatment-of-Purchase-Return/Vat-Debit-Note-Credit-Note-Entries/author/teachoo