INSERT INTO t
(cod, name)
VALUES
('T1;T2;T3;T4;T5;',
 'Pencil Box;Eraser;Board Marker;Trimmer;Ball Point;');


SELECT
  CAST('<r>'+REPLACE(cod,';','</r><r>')+'</r>' AS XML).query('/r[1]').value('.','varchar(256)') cod,
  CAST('<r>'+REPLACE(name,';','</r><r>')+'</r>' AS XML).query('/r[1]').value('.','varchar(256)') name

INTO #tmpTable FROM t

insert INTO #tmpTable
SELECT
  CAST('<r>'+REPLACE(cod,';','</r><r>')+'</r>' AS XML).query('/r[2]').value('.','varchar(256)') cod,
  CAST('<r>'+REPLACE(name,';','</r><r>')+'</r>' AS XML).query('/r[2]').value('.','varchar(256)') name
FROM t;

select * from #tmpTable

CREATE TABLE [dbo].[t](
	[cod] [varchar](350) NULL,
	[name] [varchar](300) NULL
) ON [PRIMARY]

GO

WITH rep AS
(
	SELECT
	 cod
	,';' delim
	,name
	from t
	
	UNION ALL

	SELECT
	 LEFT(cod, CHARINDEX(delim, cod, 1) - 1)
	,delim
	,LEFT(name, CHARINDEX(delim, name, 1) - 1)
	FROM rep
	WHERE (CHARINDEX(delim, cod, 1) > 0)

	UNION ALL

	SELECT
	 RIGHT(cod, LEN(cod) - CHARINDEX(delim, cod, 1))
	,delim
	,RIGHT(name, LEN(name) - CHARINDEX(delim, name, 1))
	FROM rep
	WHERE (CHARINDEX(delim, cod, 1) > 0)
)
SELECT
 cod
,name
FROM rep
WHERE (CHARINDEX(delim, cod, 1) = 0)
AND LEN(cod)>0
OPTION (MAXRECURSION 0);

DECLARE @ItemCod VARCHAR(8000) = 'T1;T2;T3;'
DECLARE @ItemName VARCHAR(8000) = 'Pencil Box;Eraser;Mouse Pad;'
DECLARE @Amount VARCHAR(8000) = '1900;2000;8900;'

SELECT 
	c.ItemNumber, 
	ItemCod = c.Item, 
	ItemName = n.Item, 
	Amount = a.Item 
FROM dbo.DelimitedSplit8K(@ItemCod,';') c 
INNER JOIN dbo.DelimitedSplit8K(@ItemName,';') n ON n.ItemNumber = c.ItemNumber 
INNER JOIN dbo.DelimitedSplit8K(@Amount,';') a ON a.ItemNumber = c.ItemNumber 
WHERE c.Item <> ''

-- Results
ItemNumber	ItemCod	ItemName	Amount
1           T1      Pencil Box  1900
2           T2      Eraser      2000
3           T3      Mouse Pad   8900

DECLARE @x XML = 
'
<Items>
	<Item>
		<ItemCode>T1</ItemCode>
		<ItemName>Pencil Box</ItemName>
		<Amount>1900</Amount>
	</Item>
	<Item>
		<ItemCode>T2</ItemCode>
		<ItemName>Eraser</ItemName>
		<Amount>2000</Amount>
	</Item>
	<Item>
		<ItemCode>T3</ItemCode>
		<ItemName>Mouse Pad</ItemName>
		<Amount>8900</Amount>
	</Item>
</Items>
';


SELECT 
i.value('(ItemCode)[1]','varchar(50)'),
i.value('(ItemName)[1]','varchar(50)'),
i.value('(Amount)[1]','numeric')
FROM
@x.nodes('//Items/Item') TAB(i)