Hi Mukesh
use the below query for PO Approval
SELECT DISTINCT a.CardCode,b.ItemCode PO_Item,c.ItemCode SP_Item,b.Price PO_Price,c.Price SP_Price
FROM opor a INNER JOIN por1 b ON a.DocEntry=B.DocEntry
LEFT JOIN OSPP C ON C.CardCode=A.CardCode AND C.ItemCode=B.ItemCode
WHERE (c.Price<>b.Price or c.CardCode<>a.CardCode or c.ItemCode<>b.ItemCode) AND a.DocNum=$[OPOR.DOCNUM]
change the select columns as per your need , or you can use simple True
--Manish