Could n't apply the proper formula, pls help

In the first worksheet which is basically prepared from the worksheet2. Now in WS1 some information required for descripttion column which is to be captured from ws2 based on type of applicable VAT rate - so i want to get the information relevant at 4% as "Sand stonechip" and 12.5% as "Cement" in WS1 by applying formula. Can you please help me?