CREATE TABLE table_32631 ("FAT16" CLOB, "FAT32" CLOB, "HPFS" CLOB, "ISO 9660" CLOB, "NTFS" CLOB, "ReFS" CLOB)

Which NTFS has a yes for FAT32 and a no for ReFS?
SELECT "NTFS" FROM table_32631 WHERE "FAT32" = 'yes' AND "ReFS" = 'no'
SELECT "NTFS" FROM "table_32631" WHERE "FAT32" = 'yes' AND "ReFS" = 'no'