The first thing you need to do is to make sure that the content of both the textboxes are indeed numeric.
The function for that is called IsNumeric and returns a boolean value.
Second. In order to perform any calculations you need to convert the numeric strings in the textboxes. And because you are multiplying with a decimal value, you need to convert them into Double.
So.The calculation would look something like this.
Dim product As Double
If IsNumeric(textbox2.Text) = True Then
product = CDbl(Val(textbox2.Text)) * 0.75
If IsNumeric(textbox1.Text) = True Then
If product <= CDbl(Val(textbox1.Text)) Then
Shell "notepad", vbNormalFocus
SendKeys "g152b"
Else
Shell "notepad", vbNormalFocus
SendKeys "cb152b"
End If
End If
If you need to limit the number of decimals this might produce you can use the Round() function.
product = Round(product, <number of decimals, 0 is default>)