Conversion of MS SQL Server DUMP to MySQL

If you have a SQL file already exported from MSSQL, you may be able to simply import it into MySQL by running the script:

mysql my_database < /path/to/file.sql

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If you're using more advanced features from MSSQL, they will not translate properly to MySQL.  You could edit the file manually to correct the syntax or feature references.  With a good text editor, that is a pretty simple process.

If you still have access to the running MSSQL server, you might try the MySQL Workbench.

How was the "MS SQL Dump" created ?

through Backup option in SQL Server Management Studio. The file is named as test.bak

Microsoft's .bak files will not import into MySQL as-is.  You will need to extract the database(s) from the file, then either export as SQL or import via ODBC using software such as MySQL Workbench.

Do you know any open source conversion tool which converts .bak to .sql ???? which extracts the data and structure and converts to mysql equivalent ???

I am not aware of any such tool.

https://stackoverflow.com/questions/156279/how-to-import-a-sql-server-bak-file-into-mysql

https://dba.stackexchange.com/questions/20078/can-i-restore-a-sql-server-bak-files-without-sql-server

Once you have restored the database

https://mysqlworkbench.org/2012/07/migrating-from-ms-sql-server-to-mysql-using-workbench-migration-wizard/