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Handling comma delimited data within MS Excel is a very tricky process. Say I have the following entries:

City                                                  Sales
Kanpur, Delhi,Lucknow                 90

Now the question that comes is as follows:
Is the sales figure for all the 3 cities combined or for each city?
What decision should the management be able to take with the above data?
Do all the users of spreadsheets have the same business logic into consideration?

How to solve the problem: we need to understand the business logic behind the same and input this data onto a database. for example our revised entries could be as follows:

City          Sales
Kanpur    30
Delhi        40
Lucknow   20