Try This
IF(@object_type = '23' AND @transaction_type IN ('A', 'U'))
BEGIN
IF EXISTS (
SELECT DISTINCT T0.Transcat
FROM QUT12 T0 inner join oqut t1 on t0.docentry=t1.docentry
WHERE T1.DocEntry = @list_of_cols_val_tab_del
AND isnull(T0.Transcat,'')='' )
)
BEGIN
SELECT @error = -32,
@error_message = 'Please Enter Tranc Value'
END
ENd
