DECLARE @customer varchar(200)
DECLARE @r VARCHAR(8000) 

DECLARE ActiveCustomers Cursor FOR
 SELECT distinct Customer
 FROM tabCustomers
 
-- Open the cursor
OPEN ActiveCustomers
-- Fetch the first row of the cursor and assign its values into variables
FETCH NEXT FROM ActiveCustomers INTO @Customer
-- perform action whilst a row was found
WHILE @@FETCH_STATUS = 0
BEGIN
 
	SELECT @Customer=customer,@r = ISNULL(@r+',', '') 
        + branch 
        FROM tabCustomers 
        WHERE customer = @Customer 
	SELECT @Customer=customer,Branch=@r

 -- get next row of cursor
 FETCH NEXT FROM ActiveCustomers INTO @Customer 
END
-- Close the cursor to release locks
CLOSE ActiveCustomers
-- Free memory used by cursor
DEALLOCATE ActiveCustomers

/*--Create & Dump data
create table tabCustomers
(
Customer varchar(100),
Branch varchar(100)
)

insert into tabCustomers (Customer,Branch) values ('AAA','Delhi')
insert into tabCustomers (Customer,Branch) values ('AAA','Delhi1')
insert into tabCustomers (Customer,Branch) values ('AAA','Delhi2')
insert into tabCustomers (Customer,Branch) values ('ABB','Delhi')
insert into tabCustomers (Customer,Branch) values ('ABB','Delhi4')
insert into tabCustomers (Customer,Branch) values ('ABB','Delhi5')
insert into tabCustomers (Customer,Branch) values ('AAC','Delhi9')
insert into tabCustomers (Customer,Branch) values ('AAD','Delhi10')
insert into tabCustomers (Customer,Branch) values ('AAD','Delhi11')
insert into tabCustomers (Customer,Branch) values ('ACB','Delhi6')
insert into tabCustomers (Customer,Branch) values ('ACB','Delhi7')
insert into tabCustomers (Customer,Branch) values ('ACB','Delhi8')
--*/

DECLARE @customer varchar(20)
DECLARE merge_cursor CURSOR FAST_FORWARD FOR 
SELECT distinct customer FROM tabCustomers
DECLARE @r VARCHAR(8000) 


OPEN merge_cursor 
declare @temp table
(
Customer varchar(100),
Branch varchar(200)
)

FETCH NEXT FROM merge_cursor INTO @customer 

WHILE @@FETCH_STATUS = 0
BEGIN
set @r=''
SELECT @customer=customer,
@r = ISNULL(@r+',', '') 
        + branch 

        FROM tabCustomers 
        WHERE customer = @customer 

insert into @temp
SELECT @customer,@r 


FETCH NEXT FROM merge_cursor INTO @customer
END

select customer,branch=right(branch,(len(branch)-1))  from @temp

CLOSE merge_cursor 
DEALLOCATE merge_cursor