You can simply write XPath expressions and match patterns with the condition you have have e.g. Tbl2[a2 = 'APPLE'], here is a sample stylesheet
< xml version="1.0" encoding="UTF-8" >
<xsl:stylesheet
xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
version="1.0">
<xsl:output method="xml" indent="yes"/>
<xsl:strip-space elements="*"/>
<xsl:template match="DataSet">
<Body>
<xsl:apply-templates select="Tbl1"/>
<Tropical>
<xsl:apply-templates select="Tbl2[a2 = 'APPLE']"/>
</Tropical>
<Organic>
<xsl:apply-templates select="Tbl2[a2 = 'PEACH']"/>
</Organic>
</Body>
</xsl:template>
<xsl:template match="Tbl1">
<Retail>
<xsl:apply-templates/>
</Retail>
</xsl:template>
<xsl:template match="A">
<book>
<xsl:apply-templates/>
</book>
</xsl:template>
<xsl:template match="B">
<Pen>
<xsl:apply-templates/>
</Pen>
</xsl:template>
<xsl:template match="Tbl2[a2 = 'APPLE']">
<Grade>
<xsl:apply-templates/>
</Grade>
</xsl:template>
<xsl:template match="Tbl2[a2 = 'PEACH']">
<Sample>
<xsl:apply-templates/>
</Sample>
</xsl:template>
<xsl:template match="a1">
<No>
<xsl:apply-templates/>
</No>
</xsl:template>
<xsl:template match="a2">
<Fruit>
<xsl:apply-templates/>
</Fruit>
</xsl:template>
<xsl:template match="a3">
<Qty>
<xsl:apply-templates/>
</Qty>
</xsl:template>
</xsl:stylesheet>
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