I have read the instructions below (created by bj) for creating a new
filtered table in a different location but cannot seem to fully understand
the concept --

An example of data - worksheet - raw data
A B C
1 ORANGES FRUIT 235
2 CARROT VEG 0
3 APPLES FRUIT 345

I would like to use the following formula to create a new filtered table
that will only list columns A and C when column C is greater than zero.

Any help and handholding would be appreciated!!

bj's solution--
I assume you want to generate a new filtered table in a different location

if it is a second worksheet
in column A enter
=if(Criteria(sheet1 row),Row(Sheet1 row),"")
copy down for as many rows as you want
in column B enter
=if(row()count(A:A),"",small(A:A,row())

in Column C
=if(B1="","",index(sheet1-dataset,B1))
and copy down
Hide columns A:B
Modify The Equations As needed for your actual data set

--
rk