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Create table Class (
Class_Auto_ID int,
Class_Key nvarchar(30),
Class_ID nvarchar(30),
Class_Name nvarchar(30));

insert into Class values
(1,'Item_Type','A','A'),
(3,'Item_Brand','AA','AA'),
(2,'Item_Type','B','B');

Select *
From Class;
Class_Auto_ID Class_Key Class_ID Class_Name
1 Item_Type A A
3 Item_Brand AA AA
2 Item_Type B B
Create table Item (
Item_ID int,
Item_Name int,
Item_Type_ID nvarchar(30),
Item_Brand_ID nvarchar(30));

insert into Item values
(2,2,'','AA'),
(4,4,'',''),
(1,1,'A',''),
(3,3,'B','AA');

Select *
From Item;
Item_ID Item_Name Item_Type_ID Item_Brand_ID
2 2 AA
4 4
1 1 A
3 3 B AA
Select M.Item_ID,M.Item_Name,M.Item_Type_ID,
case When (R.Class_Key = 'Item_Type') and (Q.Class_Key = 'Item_Brand') then R.Class_Name else '' end as Item_Type_Name,
M.Item_Brand_ID,
case When (R.Class_Key = 'Item_Type') and (Q.Class_Key = 'Item_Brand') then Q.Class_Name else '' end as Item_Brand_Name
From Item AS M
Left join Class As R on (R.Class_ID = M.Item_Type_ID) and (R.Class_Key = 'Item_Type')
Left join Class As Q on (Q.Class_ID = M.Item_Brand_ID) and (Q.Class_Key = 'Item_Brand')
Item_ID Item_Name Item_Type_ID Item_Type_Name Item_Brand_ID Item_Brand_Name
2 2 AA
4 4
1 1 A
3 3 B B AA AA