declare @n int = 7,
@m int = 3;
select
case
when @n = 1 then
'SOMETEXT'
else
case
when @m = 1 then
'SOMEOTHERTEXT'
when @m = 2 then
'SOMEOTHERTEXTGOESHERE'
end
end as col1
-- n=1 => returns SOMETEXT regardless of @m
-- n=2 and m=1 => returns SOMEOTHERTEXT
-- n=2 and m=2 => returns SOMEOTHERTEXTGOESHERE
-- n=2 and m>2 => returns null (no else defined for inner case)