declare @t table (id int)
declare @t2 table(id2 int)
insert into @t values(1),(1),(1)
insert into @t2 values(1),(1),(1)
select a.* from(
select row_number() over(order by id) as Sno,* from @t) as a
inner join(
select row_number() over(order by id2) as Sno,* from @t2) as b
on a.sno=b.sno