As you said:
Any pointer will be very helpful
This minimal XSLT stylesheet is to get you started:
<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet xmlns_xsl="http://www.w3.org/1999/XSL/Transform"
xmlns_xs="http://www.w3.org/2001/XMLSchema"
exclude-result-prefixes="xs" version="2.0">
<xsl:output method="html" encoding="UTF-8" indent="yes"/>
<xsl:template match="/">
<table>
<xsl:apply-templates select="/root/dq"/>
</table>
</xsl:template>
<xsl:template match="row">
<tr>
<xsl:apply-templates/>
</tr>
</xsl:template>
<xsl:template match="row/child::*">
<td>
<xsl:apply-templates/>
</td>
</xsl:template>
</xsl:stylesheet>
It will produce the following HTML table structure
<table>
<tr>
<td>Test 1</td>
<td>Test 2</td>
</tr>
<tr>
<td>Test 21</td>
<td>Test 22</td>
</tr>
</table>