USE T23B001 SELECT * FROM BILL_ITEM_DETAIL WHERE BILLNO IN (SELECT BILL_DETAIL.BillNo FROM BILL_DETAIL INNER JOIN ACCOUNT_MASTER ON ACCOUNT_MASTER.AccCode = BILL_DETAIL.CustCode INNER JOIN CITY_MASTER ON ACCOUNT_MASTER.AccCityName = CITY_MASTER.CityName WHERE (CITY_MASTER.StateName = 'GUJARAT')) AND IGSTAmt<>0 SELECT * FROM BILL_ITEM_DETAIL WHERE BILLNO IN (SELECT BILL_DETAIL.BillNo FROM BILL_DETAIL INNER JOIN ACCOUNT_MASTER ON ACCOUNT_MASTER.AccCode = BILL_DETAIL.CustCode INNER JOIN CITY_MASTER ON ACCOUNT_MASTER.AccCityName = CITY_MASTER.CityName WHERE (CITY_MASTER.StateName <> 'GUJARAT')) AND IGSTAmt=0