change your query to something like this:
set nocount on;
declare @t table (Ro_No nvarchar(5), Comments nvarchar(20), Amount decimal(5,2))
insert into @t (Ro_No, Comments, Amount)
select '121','**ABCDEFG**' , 1.38 union
select '121','**HIJKLMN**' , 1.38 union
select '121','**OPQRSTUV**', 1.38 union
select '221','aaa' , 2.2 union
select '221','bbb' , 2.2 union
select '321','test3a' , 3.2 union
select '321','test3b' , 3.2
set nocount off
SELECT p1.Ro_No
,stuff(
(SELECT
', ' + p2.Comments
FROM @t p2
WHERE p2.Ro_No=p1.Ro_No
ORDER BY p2.Ro_No,p2.Comments
FOR XML PATH('')
)
,1,2, ''
) AS All_Comments
,p1.Amount
FROM @t p1
GROUP BY
Ro_No, Amount
OUTPUT:
Ro_No All_Comments Amount
----- ----------------------------------------- ------
121 **ABCDEFG**, **HIJKLMN**, **OPQRSTUV** 1.38
221 aaa, bbb 2.20
321 test3a, test3b 3.20
(3 row(s) affected)