Case statement in SQL

CASE is used to provide if-then-else type of logic to SQL.
This SQL case functionality provides the developer the ability to manipulate the presentation of the data without actually updating or changing the data as it exists inside the SQL table.

Solution:

SELECT a.supplierAmount,a.actionto
,case when action='DEBITTo' then a.toAmount else 00 end DEBIT
,case when action='CREDITTO' then a.toAmount else 00 end CREDIT,a.remark

 FROM [dbo].[tablexyz] a   

Input table Date :

supplier	supplierAmount	action	toamount	actionto
HB	150.0000	DebitTo	28.0000	Shimla
HB	200.0000	DebitTo	50.0000	Agra
MIKI	300.0000	CreditTo	150.0000	Agent
Hoojoozat	130.0000	CreditTo	57.0000	Agra
HotelRes	200.0000	CreditTo	100.0000	Agent
HB	40.0000	DebitTo	8.0000	Agent
Hoojoozat	80.0000	DebitTo	20.0000	Agra
GTA	308.0000	DebitTo	4.0000	Shimla
GTA	310.0000	DebitTo	2.0000	Agent

Output table Data:

supplierAmount	actionto	DEBIT	CREDIT	remark
150.0000	Shimla	28.0000	0.0000	booked by shimla
200.0000	Agra	50.0000	0.0000	booked by Agra
300.0000	Agent	0.0000	150.0000	back to agent
130.0000	Agra	0.0000	57.0000	DEBIT TO Agra
200.0000	Agent	0.0000	100.0000	TEST