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Declare Cursors in SQL



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regarding .net
respected guys i want to learn Asp.net under vb.net based so please give that kind of tutorials and also SQL server database connectivity. 

About cursor example
Dear sir, I hav a doubt that how to create a cursor such that the DA = 40% of Basic, HRA = 30% of Basic and TA = 10% of Basic, to be calculated from Basic salary.  

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