Wow, theres so many ways of getting the same results.
Thankyou verymuch everyone.
You guys actually done more than what i asked for.
Initially i throught this is not right, my list (list 1) result are alot shorter, and after a closer look, you guys are right.
if list1 and list2 cantain the same TAG and both having a NULL values then its true both can be removed from listing.
Thankyou