-- Sample data
with T (No, Place, Car) as
(
select 1, 'NY', 'VRM1' union all
select 1, 'BT', 'VLI' union all
select 2, 'NY', 'GAR' union all
select 3, 'GT', 'GAR'
)
-- The query
select
T.No,
stuff((select ','+T2.Place
from T as T2
where T.No = T2.No
for xml path(''), type).value('.', 'nvarchar(max)'), 1, 1, '') as Place,
stuff((select ','+T2.Car
from T as T2
where T.No = T2.No
for xml path(''), type).value('.', 'nvarchar(max)'), 1, 1, '') as Car
from T
group by T.No