DECLARE @t TABLE (id INT,tac VARCHAR(2),tbc VARCHAR(2))
INSERT INTO @t
SELECT 001,'a','b' UNION ALL
SELECT 001,'c','m' UNION ALL
SELECT 001,'a','c' UNION ALL
SELECT 002,'q','v' UNION ALL
SELECT 002,'q','v' union all
SELECT 003,'r','a'
select id,tac,tbc
from
(select *,row=row_number()over(partition by id order by id) from @t)t
where row=3