CREATE TABLE #Table ( ID VARCHAR(100),MONNAME VARCHAR(100), IP VARCHAR(100) , POLICY VARCHAR(100))
INSERT INTO #Table (ID ,MONNAME, IP, POLICY)SELECT 'X','NOV',1,2,3,4','4,5,6,7'
;WITH _CTE ( _id ,_MONNAME , _IP , _POLICY , _RemIP , _RemPOLICY) AS (
SELECT ID ,MONNAME , SUBSTRING(IP,0,CHARINDEX(',',IP)), SUBSTRING(POLICY,0,CHARINDEX(',',POLICY)),
SUBSTRING(IP,CHARINDEX(',',IP)+1,LEN(IP)),
SUBSTRING(POLICY,CHARINDEX(',',POLICY)+1,LEN(POLICY))
FROM #Table
UNION ALL
SELECT _id ,_MONNAME , CASE WHEN CHARINDEX(',',_RemIP) = 0 THEN _RemIP ELSE
SUBSTRING(_RemIP,0,CHARINDEX(',',_RemIP)) END, CASE WHEN CHARINDEX(',',_RemPOLICY) = 0 THEN _RemPOLICY ELSE SUBSTRING(_RemPOLICY,0,CHARINDEX(',',_RemPOLICY)) END,
CASE WHEN CHARINDEX(',',_RemIP) = 0 THEN '' ELSE SUBSTRING(_RemIP,CHARINDEX(',',_RemIP)+1,LEN(_RemIP)) END,
CASE WHEN CHARINDEX(',',_RemPOLICY) = 0 THEN '' ELSE SUBSTRING(_RemPOLICY,CHARINDEX(',',_RemPOLICY)+1,LEN(_RemPOLICY)) END
FROM _CTE WHERE _RemIP <> '' OR _RemPOLICY <> ''
)
SELECT _id id,_MONNAME MONNAME, _IP IP , _POLICY POLICY
FROM _CTE