DECLARE @a TABLE (Code VARCHAR(255),Val INT)
INSERT INTO @a (Code,Val)
SELECT * FROM (VALUES
(	'd1',	2),
(	'd2',	4),
(	'd3',	1),
(	'd4',	3)
)as x (c,v)

;WITH n as 
(
	SELECT 
		number as Val
	FROM master..spt_Values
	WHERE	Type = 'p'	AND
                number > 0 AND
		number  <= (SELECT MAX(Val) FROM @a)
)
SELECT 
	CONCAT(a.Code,'.',b.val),
	a.Val
FROM @a a
CROSS APPLY 
(
	SELECT Val
	FROM n
	WHERE  
		Val <= a.Val
) b