[xsl] In XSL how do you group common child nodes and associate duplicate parents to it?

["Su Dh" <subo76@xxxxxxxxxxxxxx>]

I have a xml file as shown below

<A>
     <B>Test</B>
     <C>
          <CName>C1</CName>
          <D>
               <Dname>D1</DName>
               <Dname>D2</DName>
               <Dname>D3</DName>
          </D>
     </C>

     <B>Test</B>
     <C>
          <CName>C2</CName>
          <D>
               <Dname>D1</DName>
               <Dname>D4</DName>
          </D>
     </C>
</A>


Output Required:

<tr>
<td> D1 </td>
<td> C1 </td>
<td> C2 </td>
</tr>

<tr>
<td> D2 </td>
<td> C1 </td>
</tr>
<tr>
<td> D3 </td>
<td> C1 </td>
</tr>
<tr>
<td> D4 </td>
<td> C2 </td>
</tr> 


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