title: Separate Single column Value into multiple columns in SQL
body: <p>I have table in below format,</p>
  
  <pre><code>MENUACTION         VALUE
  
  ReceivedDetails    ACCOUNTNO v="3275402GBP"
  ReceivedDetails    AGR1 
  ReceivedDetails    AGR2 
  </code></pre>
  
  <p>I need the table in below format</p>
  
  <pre><code>MENUACTION         VALUE                       CONTROLID      DATAVALUE      
  
  ReceivedDetails    ACCOUNTNO v="3275402GBP"    ACCOUNTNO      3275402GBP
  ReceivedDetails    AGR1                        AGR1
  ReceivedDetails    AGR2                        AGR2
  </code></pre>
  
  <p>Note: Records in Value Column is dynamic, We need to seperate the tags in value column to two different columns(ControlID,DataValue)</p>
  
  <p>Can you help in this. Thanks in advance.</p>