Dear Sir,
Thank you for your quick response. I have already post my problem to this
platform. But I m unable to clear my problem so nobody is properly giving me
answer. I hope u will definetly solve my problem.

I have three worksheets containing inventory record of paintings, Jewellery
and Textiles.

All have same column = IDNo. Name of Item Price

I submit daily sales report to my boss which have column in this manner-

A B C D E
ID No. Name of Item Cost Price Sale Price Gain/Loss

I m using this function to track value from Painting
=SUMIF(Pntng_ID,B20,Pntng_Cost) in
column C.

But How to determine value from three of sheets with two criteria.
Is there any formula to track value from all three sheets putting
"paintings", "Jewellery" and
"Textiles" in column B and in column C the formula can track value according
to Colum B's
criteria.

I hope this plateform will definetly solve my problem soon.