For SQL Server: first concatenate all col3 values using STUFF method and INSERT INTO CTE table.Based on this CTE tables split all rows as individual into single column based on CTE table.Finally concate all DISTINCT strings with help of STUFF.
CREATE TABLE #table ( Col1 INT , Col2 VARCHAR(10) , Col3 VARCHAR(10))
INSERT INTO #table ( Col1 , Col2 , Col3 )
SELECT 1 , 'A' , '1' UNION ALL
SELECT 1 , 'A' , '1,2' UNION ALL
SELECT 1 , 'A' , '1,3' UNION ALL
SELECT 1 , 'A' , '2,4'
;WITH CTEValues ( Colval ) AS
(
SELECT STUFF ( ( SELECT ',' + Col3 FROM #table T2 WHERE T2.Col2 =
T1.col2 FOR XML PATH('') ),1,1,'')
FROM #table T1
GROUP BY Col2
)
SELECT * INTO #CTEValues
FROM CTEValues
;WITH CTEDistinct ( SplitValues , SplitRemain ) AS
(
SELECT SUBSTRING(Colval,0,CHARINDEX(',',Colval)),
SUBSTRING(Colval,CHARINDEX(',',Colval)+1,LEN(Colval))
FROM #CTEValues
UNION ALL
SELECT CASE WHEN CHARINDEX(',',SplitRemain) = 0 THEN SplitRemain ELSE
SUBSTRING(SplitRemain,0,CHARINDEX(',',SplitRemain)) END,
CASE WHEN CHARINDEX(',',SplitRemain) = 0 THEN '' ELSE
SUBSTRING(SplitRemain,CHARINDEX(',',SplitRemain)+1,LEN(SplitRemain))
END
FROM CTEDistinct
WHERE SplitRemain <> ''
)
SELECT STUFF ( ( SELECT DISTINCT ',' + SplitValues FROM CTEDistinct T2
FOR XML PATH('') ),1,1,'')