create table a
(no int,type varchar(20))
go

insert into a
select 5220, '54,85' union all
select 5220, '60' union all
select 4614, '65,85,33' union all
select 6835 ,'12,16'
go
select * from (
select a.no ,
substring(','+a.type,b.number+1,charindex(',',a.type+',',b.number)-b.number) 'TYPE'
from  a
inner join master.dbo.spt_values b
on b.[type]='P' and 
substring(','+a.type,b.number,1)=',')as a where type='85' or type='60'