declare @XML xml =null,@XMLDOC Int
 
declare @TempTable Table(ItemID int, ItemName nvarchar(50))
 
 
EXEC sp_xml_preparedocument @XMLDOC output,
						
INSERT INTO @TempTable(ItemID, ItemName)
	SELECT UOMID from openXML (@XMLDOC,'NewDataSet/Table1',2)
					  with (ItemID int, ItemName nvarchar(50))
 
EXEC sp_xml_removedocument @XMLDOC	
 
 
MERGE ItemMaster as Target
Using(select ItemID,ItemName FROM @TempTable) as Source
ON(Target.Item_ID=Source.ItemID)
WHEN MATCHED THEN
	Update set Target.Item_ModifiedOn=GETDATE()
WHEN NOT MATCHED THEN
	INSERT(ItemName,Item_CreatedOn) 
	Values(Source.ItemName,GETDATE());