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Default how to determine column heading from lookup

Say I have a table for phone commission

---------------------------
Handset - TariffA - TariffB
---------------------------
Nokia1 - £50 - £100
Nokia2 - £60 - £200
Sony1 - £60 - £300
---------------------------

and on another sheet I have

---------------------------
Handset - Expected - Actual
---------------------------
Sony1 - £300 - x
---------------------------

I know I have a Sony1, and that I have £300 - how do I return
"TariffB" as the cell value, X?

Any ideas on how to do this?

 
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