declare @Questions varchar(MAX)='1-32,42-41'
;WITH CTE1 AS(
                SELECT  id, LEFT(val, CHARINDEX('-', val)-1) AS QuestionId, SUBSTRING(val, CHARINDEX('-', val)+1, 100) AS [IndexNumber]
                FROM    [dbo].[FN_SplitData](@Questions,',')
                )
   
		  
			 
  select QuestionId,[IndexNumber] from CTE1


in which i receviwed output like this  
QuestionId IndexNumber
1	     32
42	     41

ALTER FUNCTION [dbo].[FN_SplitData](
  @delimited NVARCHAR(MAX),
  @delimiter NVARCHAR(100)
) RETURNS @t TABLE (id INT IDENTITY(1,1), val NVARCHAR(MAX))
AS
BEGIN
  DECLARE @xml XML
  SET @xml = N'<t>' + REPLACE(@delimited,@delimiter,'</t><t>') + '</t>'

  INSERT INTO @t(val)
  SELECT r.value('.','varchar(MAX)') as item
  FROM @xml.nodes('/t') as records(r)
  RETURN
END

declare @Questions varchar(MAX)='1-32|26,42-41|32'
;WITH CTE1 AS(
                SELECT  id, LEFT(val, CHARINDEX('-', val)-1) AS QuestionId, SUBSTRING(val, CHARINDEX('-', val)+1, 100) AS [IndexNumber]
               , SUBSTRING(val, CHARINDEX('|', val)+1, 100) AS Numbers
                FROM    [dbo].[FN_SplitData](@Questions,',')
                )
      
 select QuestionId,[IndexNumber],Numbers from CTE1


which provieded output like this

QuestionId IndexNumber Numbers
1	   32|26	26
42	   41|32	32
but iam  trying output like this

QuestionId IndexNumber	Numbers
1	    32	         26
42	    41	         32

DECLARE
    @S VARCHAR(MAX)
   ,@Split1 CHAR(1)
   ,@Split2 CHAR(1)
   ,@Split3 CHAR(1)
   ,@X XML

	
/* User input */
	
SELECT
    @S = '1-32|26,42-41|32'
   ,@Split1 = ','
   ,@Split2 = '-'
   ,@Split3 = '|'
   

/* Split the string and convert to XML */

SET @S = '<Question><QuestionID>'+REPLACE(@S,@Split1,'</Value></Question><Question><QuestionID>')
SET @S = REPLACE(@S,@Split2,'</QuestionID><IndexNum>')
SET @S = REPLACE(@S,@Split3,'</IndexNum><Value>')+'</Value></Question>'
SELECT @X = CONVERT(XML,'<root>' + @S + '</root>')


/* You could stop here and just display the data as XML */
SELECT @X


/* Display the results in a table */

DECLARE @XML_Temp TABLE (XML_Content XML)

INSERT INTO @XML_Temp VALUES (@X)
SELECT 
     Node.value('(QuestionID)[1]', 'varchar(50)') AS 'QuestionID'
    ,Node.value('(IndexNum)[1]', 'varchar(50)') AS 'IndexNum'
    ,Node.value('(Value)[1]', 'varchar(50)') AS 'Value'
FROM
    @XML_Temp
CROSS APPLY
    @X.nodes('root/Question/.') AS Content(Node)

/* Output:
QuestionId   IndexNumber   Value
1            32            26
42           41            32
*/