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initial version
      A                B                     C
 1   KIND_ON        COLOUR_ON      2
 2   suv            black          =SUMPRODUCT(UPPER(A2)=UPPER(A7:A13);
                                          UPPER(B2)=UPPER(B7:B13))
 ...
 6   KIND           COLOUR  
 7   SUV            Red 
 8   Truck          Blue    
 9   Sedan          Red 
 10  SUV            Black   
 11  Sedan          Blue
 12  Truck          Blue    
 13  SUV            Black