\settrue\splitofftabulatewhitespace

\starttext

\startTEXpage

    \starttabulate[|p(2cm)|p(2cm)|p(2cm)|]
        \NC test 1a \NC test 2a \NC test 3a
                                    \par
                                    test 3b          \NC \NR
        \NC test 1a \NC test 2a \NC test 3a
                                    \blank[line]
                                    test 3b          \NC \NR
        \NC test 1a \NC test 2a \NC test 3a
                                    \blank[halfline]
                                    test 3b
                                    \blank[halfline]
                                    test 3c          \NC \NR
        \NC \blank  \NC \blank  \NC \blank           \NC \NR
        \NC test 1a \NC test 2a \NC test 3a
                                    \blank[halfline]
                                    test 3b
                                    \blank[halfline]
                                    test 3c          \NC \NR
        \NC \blank  \NC \blank  \NC                  \NC \NR
        \NC test 1a
            \par
            test 1b
            \par
            test 1b \NC test 2a
                        \par
                        test 2b
                        \par
                        test 2b \NC test 3a          \NC \NR
        \NC test 1a
            \blank
            test 1b
            \par
            test 1b \NC test 2a
                        \par
                        test 2b
                        \blank
                        test 2b \NC test 3a          \NC \NR
    \stoptabulate

\stopTEXpage

\startTEXpage

    \starttabulate[|p(2cm)|p(2cm)|]
        \NC test 1a      \NC test 2a \par
                             test 2b                  \NC \NR
        \NC test 1a      \NC test 2a \blank[line]
                             test 2b                  \NC \NR
        \NC test 1a      \NC test 2a \blank[halfline]
                             test 2b \blank[halfline]
                             test 2c                  \NC \NR
        \NC test 1a      \NC test 2a \blank[halfline]
                             test 2b \blank[halfline]
                             test 2c                  \NC \NR
        \NC test 1a \par
            test 1b \par
            test 1b      \NC test 2a                  \NC \NR
    \stoptabulate

\stopTEXpage

\stoptext

