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Example-As the above code working fine only when Case sensitive is Ucase = Ucase
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Sheet Plist : strings : VIJAY
HARINATH
Satish

Sheet Tagsvalues : raw data can be of case sensitive and presented with pound sign (#CV) at the end of the name like below :
Vijaya
Harinath#cv
SATISH#cv

I need criteria like Plist = Tagsvalues