CREATE TABLE #Sample (t_id int, w_id int, t_code CHAR(5), w_name VARCHAR(25))

INSERT INTO #Sample (t_id, w_id, t_code, w_name)

SELECT 35855, 3680, 'A1100', 'EVM Method Project' UNION ALL

SELECT 35856, 3680, 'A1110', 'EVM Method Project' UNION ALL

SELECT 35845, 3684, 'A1000', 'Basic' UNION ALL

SELECT 35846, 3684, 'A1010', 'Basic' UNION ALL

SELECT 35847, 3685, 'A1020', 'Detail' UNION ALL

SELECT 35848, 3686, 'A1030', 'Purchase Order' UNION ALL

SELECT 35849, 3686, 'A1040', 'Purchase Order' UNION ALL

SELECT 35850, 3686, 'A1050', 'Purchase Order' UNION ALL

SELECT 35851, 3687, 'A1060', 'Delivery To site' UNION ALL

SELECT 35852, 3688, 'A1070', 'Civil' UNION ALL

SELECT 35853, 3689, 'A1080', 'Installation' UNION ALL

SELECT 35854, 3689, 'A1090', 'Installation'

SELECT

wbs_name = CASE WHEN rn = 1 THEN NULL ELSE w_name END,

Test_c = CASE WHEN rn = 0 THEN '' ELSE t_code END

FROM (

SELECT w_id, t_code, w_name, rn = 1

FROM #Sample

UNION ALL

SELECT w_id, NULL, MAX(w_name), rn = 0

FROM #Sample

GROUP BY w_id

) d

ORDER BY w_id, rn, t_code