Help with Index and Match

Hi friends,

You guys were very helpful in creating a formula for me to match 2 cells in a table array. I have been using this formula for yrs! However, I recently noticed an error where the item is not picking up the correct result. Basically, I am trying to match the UPC in my Store tab with the By Product tab. The example file is attached. May I get your help to find the issue with the formula? (for your reference, this a planogram file and has over 100 columns which I deleted to simplify the example).

Much appreciated!!!!