Merge GridView Cells Or Columns in Row ASP.NET C#

In most of the cases specially for reporting purpose we need to merge GridView cells or columns for client preferred output. In this example i will show you how one can merge GridView cells or columns in asp.net C#. My special focus is on to merge cells when both contains same or equal data. So that the GridView looks like a traditional report. For merging GridView cells here i want to show you a