Hi Guys Finally i got solution:-)

SELECT ISNULL(s12.StudentID, s13.StudentID) AS StudentID,

ISNULL(s12.majorsubject, s13.majorsubject) AS majorsubject,

s12.minorsubject, s13.optional

FROM

(

SELECT s1.StudentID, s1.majorsubject, s2.minorsubject,

ROW_NUMBER() OVER (PARTITION BY s1.StudentID, s1.majorsubject ORDER BY s1.StudentID, s1.majorsubject) AS rnMS

FROM #sem01 s1

LEFT JOIN #sem02 s2 ON s1.StudentID = s2.StudentID

) s12

FULL JOIN

(

SELECT s1.StudentID, s1.majorsubject, s3.optional,

ROW_NUMBER() OVER (PARTITION BY s3.StudentID, s1.majorsubject ORDER BY s3.StudentID, s1.majorsubject) AS rnMS

FROM #sem01 s1

LEFT JOIN #sem03 s3 ON s1.StudentID = s3.StudentID

) s13 ON

s12.StudentID = s13.StudentID and s12.majorsubject = s13.majorsubject

and s12.rnMS = s13.rnMS

ORDER BY StudentID