create table #t1 (ITem_no int)
insert into #t1 (Item_no) values (1)
insert into #t1 (Item_no) values (2)
insert into #t1 (Item_no) values (3)

create table #t2 (ITem_no int, format varchar(16))
insert into #t2 (Item_no, format) values (1, 'Soap')
insert into #t2 (Item_no, format) values (1, 'Pen')
insert into #t2 (Item_no, format) values (1, 'Pencil')
insert into #t2 (Item_no, format) values (1, 'Eraser')
insert into #t2 (Item_no, format) values (2, 'Soft Toys')
insert into #t2 (Item_no, format) values (2, 'Soft Toys')
insert into #t2 (Item_no, format) values (2, 'Adult Toys')
insert into #t2 (Item_no, format) values (2, 'Kids Items')


select 
  t1.*, 
  (
    select t2.format + ', '
    from #t2 t2 
    where t2.Item_no = t1.Item_no 
    order by t2.format
    for xml path('')
  )
from #t1 t1