How can I stored record in the group of table without using cursor and loops.<

I used this data

CREATE TABLE #ITEMSOFSTORES 
(
	ITEM INT, 
	STORE INT 
) 
INSERT INTO #ITEMSOFSTORES (ITEM,STORE) VALUES (1,1),(1,3),(4,1),(4,3),(5,1),(5,3),(2,1),(2,2),(2,4),(3,1),(3,2),(3,4);

And I created another temporary table

CREATE TABLE #groups (ITEM int, STORE int, stores varchar(125))

Which I then populated with this query:

INSERT INTO #groups (item, store, stores)
SELECT ITEM, STORE, STUFF
(
	(
		SELECT ',' + CAST(STORE AS VARCHAR)
		FROM #ITEMSOFSTORES B
		WHERE A.ITEM = B.ITEM
		ORDER BY STORE
		FOR XML PATH('')
	), 1, 1, ''
) AS stores
FROM #ITEMSOFSTORES A

This essentially lists all of the items with a comma separated list of the stores in which it can be found. The query

select DISTINCT ITEM, STORES from #groups

gives these results:

ITEM   STORES
1	1,3
2	1,2,4
3	1,2,4
4	1,3
5	1,3

and

select ROW_NUMBER() OVER (ORDER BY STORES), STORES from #groups GROUP BY STORES

will give each of those "groupings" a number so you can combine them to get your results

select DISTINCT ITEM, N from #groups A
INNER JOIN 
(select ROW_NUMBER() OVER (ORDER BY STORES) AS N, STORES from #groups GROUP BY STORES) B ON A.STORES = B.STORES

OUTPUT NEEDED:- 

STOREGROUS TABLE
GroupId Strore
1       1
1       3    
2       1
2       2
2       4

ITEMGROUPS TABLE
GroupId Item
1       1
1       4    
1       5
2       3
2       2