Concatenate row values based on column condition

Hello F75 ,

you can achieve this in power query editor.

load the in put data in query editor and follow the steps:

let
Source = Excel.Workbook(File.Contents("C:\Users\kgawale\Desktop\Test.xlsx"), null, true),
Sheet1_Sheet = Source{[Item="Sheet1",Kind="Sheet"]}[Data],
#"Changed Type" = Table.TransformColumnTypes(Sheet1_Sheet,{{"Column1", type text}, {"Column2", type text}}),
#"Promoted Headers" = Table.PromoteHeaders(#"Changed Type", [PromoteAllScalars=true]),
#"Changed Type1" = Table.TransformColumnTypes(#"Promoted Headers",{{"Column1", type text}, {"Column2", type text}}),
#"Added Index" = Table.AddIndexColumn(#"Changed Type1", "Index", 1, 1, Int64.Type),
#"Merged Queries" = Table.NestedJoin(#"Added Index", {"Index"}, Sheet2, {"Index"}, "Sheet2", JoinKind.LeftOuter),
#"Expanded Sheet2" = Table.ExpandTableColumn(#"Merged Queries", "Sheet2", {"Column1", "Column2"}, {"Sheet2.Column1", "Sheet2.Column2"}),
#"Added Custom" = Table.AddColumn(#"Expanded Sheet2", "Custom", each if [Sheet2.Column1]="TAX" then [Column2]&" "&[Sheet2.Column2] else [Column2]),
#"Removed Columns" = Table.RemoveColumns(#"Added Custom",{"Column2", "Index", "Sheet2.Column1", "Sheet2.Column2"}),
#"Filtered Rows" = Table.SelectRows(#"Removed Columns", each ([Column1] = "TOTAL"))
in
#"Filtered Rows"

let
Source = Excel.Workbook(File.Contents("C:\Users\kgawale\Desktop\Test.xlsx"), null, true),
Sheet1_Sheet = Source{[Item="Sheet1",Kind="Sheet"]}[Data],
#"Changed Type" = Table.TransformColumnTypes(Sheet1_Sheet,{{"Column1", type text}, {"Column2", type text}}),
#"Promoted Headers" = Table.PromoteHeaders(#"Changed Type", [PromoteAllScalars=true]),
#"Changed Type1" = Table.TransformColumnTypes(#"Promoted Headers",{{"Column1", type text}, {"Column2", type text}}),
#"Added Index" = Table.AddIndexColumn(#"Changed Type1", "Index", 0, 1, Int64.Type)
in
#"Added Index"

you can see the transform data of my powerbi file here pbi file