How to create a Stoerprocedure?

Question

I have two different tables 1 PurchaseMaster and 2 SalesMaster.

PurchaseMaster Columns-> Month  ItemValues  Tax  AddTax

salesMaster columns ->       Month  ItemValues  Tax  AddTax

same columns in both table.

how to get output in repoerting service in follwing type :

ItemValues  Tax   AddTax

Purchase    10000.00    50    1000

sales           20000.00   10     100

Reply me Fast please

Thanking You,

Hardik Bhavsar