if object_id('[TB]') is not null drop table [TB]
go
create table [TB] (ID int,VAL int)
insert into [TB]
select 1,3 union all
select 2,4 union all
select 3,2

select * from [TB]


SELECT TB.id,TB.val,M.number+1 AS VBL
FROM dbo.TB
INNER JOIN master..spt_values M ON M.number <tb.val AND M.number >=0 AND M.type  ='P'

/*
id    val    VBL
1    3    1
1    3    2
1    3    3
2    4    1
2    4    2
2    4    3
2    4    4
3    2    1
3    2    2*/