Shell Programming and Scripting

case when COL1 = 'V' AND COL2 = 'B' AND COL3 = 'C' AND P_CODE = 0 AND M_SRC = 5 AND M_FEC = 0 AND SEC_TYP = 1 THEN 1
WHEN COL1 = 'V' AND COL2 = 'B' AND P_CODE = 0 AND M_SRC = 5 AND M_FEC = 0  THEN 2
WHEN COL1 = 'V' AND COL2 = 'I' AND  P_CODE = 0 AND M_FEC = 0 THEN 3
WHEN COL1 = 'F' AND COL2 = 'B' AND P_CODE = 0 AND M_SRC = 5 AND M_FEC = 0 THEN 4
END

key	SRC1	SRC2	SRC3	SRC4	SRC5	SRC6	SRC7
0	COL1    COL2    COL3	P_CODE	M_SRC	M_FEC	SEC_TYP
1	COL1	COL2	D	P_CODE	M_SRC	M_FEC	D
2	COL1	COL2	COL3	D	M_SRC	D	D
3	COL1	COL2	D	D	M_SRC	M_FEC	SEC_TYP
4	COL1	COL2	D	D	M_SRC	D	SEC_TYP

COL1	 COL2	COL3	P_CODE	M_SRC	M_FEC	SEC_TYP	RESULT
V	B	C	0	5	0	1	1
V	B		0	6	0		2
V	I		0		0		3
F	B		0	5	0		4

awk '
BEGIN   {print "case"
        }
NR == 1 {for (i=1;i<=NF; i++) COL[i] = $i
         next
        }
        {for (i=1; i<=NF; i++)  {if ($i != "") printf "%s %s = %s", i==1?"WHEN ":i==NF?" THEN ":" AND", COL[i], $i
                                }
         printf ORS
        }
' FS="\t" file
case
WHEN  COL1 = V AND COL2 = B AND COL3 = C AND P_CODE = 0 AND M_SRC = 5 AND M_FEC = 0 AND SEC_TYP = 1 THEN  RESULT = 1
WHEN  COL1 = V AND COL2 = B AND P_CODE = 0 AND M_SRC = 6 AND M_FEC = 0 THEN  RESULT = 2
WHEN  COL1 = V AND COL2 = I AND P_CODE = 0 AND M_FEC = 0 THEN  RESULT = 3
WHEN  COL1 = F AND COL2 = B AND P_CODE = 0 AND M_SRC = 5 AND M_FEC = 0 THEN  RESULT = 4