SELECT t1.X,
t1.Item_Code,
t2.X,
t2.Item_Code
FROM (SELECT Sum(e.item_qty) AS X,
A.Item_Code
FROM [Item Master]A
INNER JOIN [Counter Issue Details] e
ON e.Item_Code = A.Item_Code
INNER JOIN [Counter Master] CM
ON CM.Counter_Code = e.Counter_Code
WHERE e.Item_Code = A.Item_Code
AND A.Type_Code = 0
GROUP BY A.Item_Code)t1,
(SELECT Sum(e.item_qty) AS X,
A.Item_Code
FROM [Item Master]A
INNER JOIN [Counter Return Details] e
ON e.Item_Code = A.Item_Code
INNER JOIN [Counter Master] CM
ON CM.Counter_Code = e.Counter_Code
WHERE e.Item_Code = A.Item_Code
AND A.Type_Code = 0
GROUP …
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