There is no possibility to create a condition for comparing two tags with the same value.

Create an action
1) create condition: tag1_value contains text1
2) create condition: tag2_value contains text1
3) create condition: tag3_value contains text2
4) create condition: tag3_value contains text3

In this example, second step will not be created. That is tag value should not be repeated. 

But this comparison is required