Something here is null when you are using its methods / paramters:
if(result==null)
throw new Exception("There's your problem");
if(result.Tables==null)
throw new Exception("There's your problem");
if(result.Tables["Sheet1"]==null)
throw new Exception("There's your problem");
IEnumerable query1 = from myRow in result.Tables["Sheet1"].AsEnumerable()
where myRow.Field("Action") == "AddFixedPriceItem"
potentially myRow could be null, but I doubt it. myRow.Field("Action") could absolutely be null but you are not trying to access its properties so it won't cause the error