select column1, column2, null as column3, null as column4
where column1 is not null and column2 is not null
select null, null, column3, null
where column3 is not null
select null, null, null, column4
where column4 is not null
Let me guess. You are trying to format your report headers and grouping using TSQL?
Yes, it can be done.
No, it does not make sense to do it.
Yes, it should be done by the presentation layer.
Part of being a developer is knowning when to use the right tools for the right task. If you try to build a house with just a hammer, you are going to end up with an ugly house that is difficult to maintain.
If it's not practically useful, then it's practically useless.