Create table temp (Col1 nvarchar(20),col2 nvarchar(20))
insert into temp
select 'Saurabh & bhadauria' , 'Saurabh " bhadauria '
DECLARE @var1 varchar(4000);
SELECT @var1 = 'SqlCMD -S. -E -h -1 -q " set nocount on select col1 + CHAR(9) + col2 from test_sa.dbo.temp ; " -o D:\33.txt'
EXEC master..xp_cmdshell @var1;