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I could get desired values with below logic
CONTAINS([Department],"Marketing") AND NOT (CONTAINS([Tags],"Sales")
OR CONTAINS([Tags],"Accounts") OR CONTAINS([Tags],"Management"))
I worked with an assumption i.e. Any Item would have Tags only related to corresponding departments.
so I filtered out all records with Department as marketing and confirmed that for those items Tags do not contain other Departmental reviews.
Thank you Amit, I got it