SQL syntax error with CASE statement

The code snippet below works with the 2nd case statement commented out. The first case statement works without issues.

With the 2nd case statement uncommented, the next line (below) is highlighted with error "Keyword VALUE not expected. Valid tokens: END".
'jurisdictionOverrides' value JSON_ARRAY(
Any ideas?

'lineItems' value JSON_ARRAYAGG(
CASE when ORPART > ' ' then
JSON_OBJECT(
// CASE when :PST_Exmp = 'true' then
'jurisdictionOverrides' value JSON_ARRAY(
JSON_OBJECT(
'deductionOverride' value JSON_OBJECT(
'exemptOverride' value JSON_OBJECT(
'value' value 100
)
),
'jurisdictionLevel' value 'PROVINCE'
)
),
// Else
// End
'product' value JSON_OBJECT(
'productClass' value trim(VProdClass),
'value' value trim(ORPART)),
'quantity' value JSON_OBJECT(
'value' value ORORSH),
'unitPrice' value ORORSL,

Thanks!

Ron