try below query:-
select dt, opening_stock, sent_qty, rec_qty, closing_stock from (
select dt, opening_stock, sent_qty, null rec_qty, null closing_stock ,dt as dt1 from users
union all
select null dt, null opening_stock, null sent_qty, rec_qty, closing_stock , dt as dt1 from users
) a
order by dt1
*your [date] field is dt here
now you can bind it to gridview..