I wanted to have 3 cases (actual/ plan) in same coloum
actual plan actual/ plan progress %
case 1 : 2 2 => actual / Plan => 100%
case 2 : blank 3 => blank/ 3 => 0%
case 3 : 3 blank =>3 / blank => 300%
is it clear??
I'm not sure if that helps as you've swapped the logic for cases 2 & 3 from what you stated earlier in this thread.
But I think the easier way to handle these 3 cases is to just use 2 nested IF's
VAR _actualSum = SUM ( 'table2'[Actual Plan# )
VAR _planSum = SUM( 'table1'[Start Plan#] )
, DIVIDE ( _planSum , _actualSum)
Although the logic above is using the original definitions, not the cases you just posted, but hopefully the above is simpler to understand and you can change it around if needed