As of now i have shown that there is only one table
the test file you showed appeared to have two tables,
The output below doesn't quite match what you said you want but I
couldn't see how your requested output related to your input.
input xml
<Root>
<Tables>
<TABLE NAME="Client_Agent">
<ROW>
<COLUMN NAME="Agent Name">eXpress NS Client</COLUMN>
<COLUMN NAME="Product Version">5.5.0.517</COLUMN>
<COLUMN NAME="Build Number">517</COLUMN>
</ROW>
<ROW>
<COLUMN NAME="Agent Name">eXpress Inventory Solution</COLUMN>
<COLUMN NAME="Product Version">5.5.0.424</COLUMN>
<COLUMN NAME="Build Number">424</COLUMN>
</ROW>
</TABLE>
<TABLE NAME="Client_Agent">
<ROW>
<COLUMN NAME="Agent Name">eXpress NS Client</COLUMN>
<COLUMN NAME="Install Path">C:\Program Files\ABC\eXpress\NS
Client\Software Delivery\Software
Packages\{01B54EB5-3679-4C73-9E10-E169D5EA8C59}</COLUMN>
<COLUMN NAME="Product Version">5.5.0.519</COLUMN>
<COLUMN NAME="Build Number">519</COLUMN>
</ROW>
<ROW>
<COLUMN NAME="Agent Name">eXpress Inventory Solution</COLUMN>
<COLUMN NAME="Install Path">C:\Program Files\ABC\eXpress\NS
Client\Software Delivery\Software
Packages\{01B54EB5-4579-4C73-9E10-E169D5DA9E59}</COLUMN>
<COLUMN NAME="Product Version">5.5.0.428</COLUMN>
<COLUMN NAME="Build Number">428</COLUMN>
</ROW>
</TABLE>
</Tables>
</Root>
xsl
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">
<xsl:output method="text"/>
<xsl:template match="TABLE">
<xsl:for-each select="ROW[1]/COLUMN/@NAME">
<xsl:value-of select="."/>
<xsl:if test="position()!=last()">,</xsl:if>
</xsl:for-each>
<xsl:text> </xsl:text>
<xsl:for-each select="ROW">
<xsl:for-each select="COLUMN">
<xsl:value-of select="normalize-space(.)"/>
<xsl:if test="position()!=last()">,</xsl:if>
</xsl:for-each>
<xsl:text> </xsl:text>
</xsl:for-each>
</xsl:template>
</xsl:stylesheet>
result
Agent Name,Product Version,Build Number
eXpress NS Client,5.5.0.517,517
eXpress Inventory Solution,5.5.0.424,424
Agent Name,Install Path,Product Version,Build Number
eXpress NS Client,C:\Program Files\ABC\eXpress\NS Client\Software
Delivery\Software Packages\{01B54EB5-3679-4C73-9E10-E169D5EA8C59},5.5.0.519,519
eXpress Inventory Solution,C:\Program Files\ABC\eXpress\NS Client\Software
Delivery\Software Packages\{01B54EB5-4579-4C73-9E10-E169D5DA9E59},5.5.0.428,428
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