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I have the following scenario.
**SOURCE TABLE 1**
CREATE TABLE #Table1 (Div varchar(10), Dept varchar(10), States varchar(10))
INSERT INTO #Table1
SELECT 'Div1','Dept1','CA,NV,TX'
UNION ALL
SELECT 'Div2','Dept2','MI,OH,IN'
UNION ALL
SELECT 'Div3','Dept2','NY,NJ,PA'
**SOURCE TABLE 2**
CREATE TA...