ID     SEQUENCE     FUNCTION     COMMENT_CODE
---------------------------------------------------------------
1        1             tree          apple
1        2             bush          orange
2        1             tree          apple
2        2             tree          banana
3        1             bush          strawberry

ID     SEQUENCE     FUNCTION     COMMENT_CODE
---------------------------------------------------------------
2        1             tree          apple

select *
from table t left outer join
     (select id
      from table t
      group by t.id
      having sum(case when comment = 'apple' then 1 else 0 end) > 0 and
             sum(case when comment = 'orange' then 1 else 0 end) > 0
     ) toexclude
     on t.id = toexclude.id
where toexclude.id is null;

select *
from yourtable
where sequence = 1
and whatever