declare @t1 table
(myYear varchar(4), noOfBook int);
insert into @t1 values('2010',15000);
insert into @t1 values('2011',10000);

noOfBook        | serialStart         | serialEnd
-----------------------------------------------------
2010/00001        000001                000050
2010/00002        000051                000100
2010/00003        000101                000150
.....
.....
.....
.....
2010/15000        749951                750000

declare @t1 table
(myYear varchar(4), noOfBook int);

insert into @t1 values('2010',15000);
insert into @t1 values('2011',10000);

with cte as
(
select 1 as num,myYear,noOfBook,1 as serialStart ,50 as serialEnd         from @t1
union all
select c.num+1, a.myYear,a.noOfBook ,c.serialStart+50,c.serialEnd+50 from @t1 a inner join cte c on a.myYear=c.myYear
where c.num<a.noOfBook
)
select 
	convert(varchar(4),myYear)+'/'+RIGHT('00000'+convert(varchar(10),num),5) as noOfBook 
	,RIGHT('00000'+convert(varchar(10),serialStart),6) as serialStart 
	,RIGHT('00000'+convert(varchar(10),serialEnd),6) as serialEnd 
	from cte
order by myYear
option (maxrecursion 0)