What is the ruling on Al Baraka Bank paying the price of a car directly to the seller against an invoice issued in the bank's name and stating "for the account of the customer"?

Confusing selling what one does not own with selling what one has not taken possession of is incorrect. Selling what one does not own is invalid by consensus. As for selling what one has not taken possession of, it is invalid if the item sold is food, and there is a difference of opinion regarding other items. If the bank genuinely acquires ownership of the item and then sells it to the purchaser, there is no harm in that. The consideration is given to the realities, not the labels. Writing something on the invoice for tax purposes does not matter if the bank is purchasing the commodity. There are different types of taxes, some of which may be evaded and some of which may not.