BEGIN
SELECT COUNT(*) FROM TBL2
RETURN @@ROWCOUNT
Heading
if @@ROWCOUNT = 0
PRINT '*** Source file empty ***'  
GOTO
END
BEGIN
SELECT COUNT(*) FROM TBL2
RETURN @@ROWCOUNT
if @@ROWCOUNT = 0
PRINT '*** Source file empty ***'  
GOTO
END
Use NOT EXISTS to check for existance of rows
IF NOT EXISTS (SELECT * FROM TBL2)
BEGIN
    TRUNCATE TABLE TBL1
    INSERT INTO TBL1 ( . .  . )
    SELECT  . . . 
    FROM    TBL2
END
ELSE
BEGIN
    PRINT '*** Source file empty ***'
END