Excel 2007 : vlookup returning N/A with TRUE response on criterias being equal

I have a vlookup formula returning N/A but if I check the two criteria to see if they are equal I am getting a TRUE response so they do match. I've tried to replace the vlookup formula with an index(match) formula but received the same N/A result.

Could you post your workbook or a sample workbook so we could work through the problem.