Thanks again lmu92 for your help,

I tried the following solution .

CREATE TABLE [dbo].[Rules](

[RuleNo] [varchar](50) COLLATE Latin1_General_CI_AI NULL,

[level] [int] NULL,

[Attribute] [varchar](50) COLLATE Latin1_General_CI_AI NULL,

[Operation] [varchar](50) COLLATE Latin1_General_CI_AI NULL,

[value] [varchar](50) COLLATE Latin1_General_CI_AI...

Thank you lmu92 very much for your reply on this,

Use of AND/OR is depend on level within RuleNo.

if level are same then use 'OR' otherwise 'AND' within RuleNo.