SELECT TOP 200
PNo, IDENTITY( INT,1,1 ) AS sn
INTO
#temp1
FROM
tbl_test SELECT
CASE WHEN sn < 10 THEN '' + CONVERT(CHAR(1), sn)
WHEN sn >= 10
AND sn <= 99 THEN '' + CONVERT(CHAR(2), sn)
WHEN sn >= 100 THEN CONVERT(CHAR(3), sn)
END AS sn, PNo
FROM
#temp1