select name,case when CODE='ST' then ... else
(case when numbers is null then 1 else numbersnew/numbersold end)
end
as times
(case when numbers is null then 1 else numbersnew/numbersold end)
end
as times
from TABLENAME where Condition
SELECT CASE WHEN (CASE WHEN 2>1 THEN 1 ELSE 0 END)=1
THEN (CASE WHEN (CASE WHEN 2>1 THEN 1 ELSE 0 END)<1 THEN 1 ELSE 0 END)
ELSE (CASE WHEN 2>1 THEN 1 ELSE 0 END)
END