DECLARE @tblABC TABLE
(
SrNo INT, [Date] DATETIME, BillNo CHAR(5), Amount DECIMAL(10,2)
);
INSERT @tblABC SELECT 1,'20120210','VAT-1',1200.00
UNION ALL SELECT 2,'20120210','RET-4',50.00
UNION ALL SELECT 3,'20120210','RET-5',150.50
UNION ALL SELECT 4,'20120211','VAT-2',1500.00
UNION ALL SELECT 5,'20120211','RET-6',2505.00
UNION ALL SELECT 6,'20120212','VAT-3',05.00;
;WITH x AS
(
SELECT SrNo, [Date] = REPLACE(CONVERT(CHAR(10), [Date], 103), '/', '-'),
BillNo, Amount, rn = ROW_NUMBER() OVER (PARTITION BY [Date] ORDER BY SrNo)
FROM @tblAbC
)
SELECT SrNo, [Date] = CASE rn WHEN 1 THEN [Date] ELSE '' END, BillNo, Amount
FROM x
ORDER BY SrNo;