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Hello Dear,
I bit confused about your requirement. You mention that ItemNo is mandatory in all sheet is that right? Can you tell me ItemNo column no is change or Not. If Column No is changed that not possible validate your data.
I request to you share your excel sheet data of both sheet.
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<h4><a data-userid="5b3fc9" href="http://www.c-sharpcorner.com/members/joginder-banger">Joginder Banger</a></h4>Item number Row and column is changed based on sheet.