Declare @sql=' select xxxxxxxxxxxxxxxxx' 
         set @sql=@sql+' From T1 inner join table2 where wwwwwwwwwwwww'

Alter Proc rsp_IC_PackingList_CrossTab (@po_no  nvarchar(32))
AS
BEGIN

	DECLARE cShips CURSOR FOR 
	SELECT ShipmentDate,Id From tab_ic_packing_list_shipment
	WHERE PackingListNo=@po_no
	ORDER BY 1

	Declare @sql as varchar( 8000)
	Set @sql='SELECT	dbo.tab_IC_Packing_List_Detail.ItemCode,
	        (SELECT     Description
	        FROM          dbo.tab_ic_itemcode
	        WHERE      dbo.tab_Ic_itemcode.itemcode = dbo.tab_IC_Packing_List_Detail.ItemCode) AS Description, 
		dbo.tab_IC_Packing_List_Detail.SizeGroupID, 
	        dbo.tab_IC_Packing_List_Detail.Cost, 
		dbo.tab_IC_Packing_List_Detail.Qty,
	        dbo.tab_IC_Packing_List_Detail.Discount, 
		dbo.tab_IC_Packing_List_Detail.Qty * Cost * (1-Discount) as GrantTotal, 
		dbo.tab_IC_Packing_List_Detail.FOC, 
		dbo.tab_IC_Packing_List_Detail.Qty + dbo.tab_IC_Packing_List_Detail.FOC as PoFOC,
		dbo.tab_IC_Packing_List_Detail.CreateDate,' + char(13)

	--WHERE state = ORDER BY 1
	DECLARE @ShipmentDate DateTime	
	Declare @id as varchar(5000)
	
	
	OPEN cShips
	FETCH NEXT FROM cShips 
	INTO @ShipmentDate,@id	
	Declare @i as int
	Set @i=0
	WHILE @@FETCH_STATUS = 0
	BEGIN
		set @i=@i+1
		Set @sql=@sql + ' SUM(CASE ShipmentId WHEN '+ char(39)+@id+char(39)+' THEN dbo.tab_IC_Packing_List_Shipment_Detail.Qty ELSE 0 END) AS ShipQty'+Cast(@i as varchar) +','+char(13)
		Set @sql=@sql+	' SUM(CASE ShipmentId WHEN '+ char(39)+@id+char(39)+' THEN dbo.tab_IC_Packing_List_Shipment_Detail.Foc ELSE 0 END) AS ShipFoc'+Cast(@i as varchar) +','+char(13)
		Set @sql=@sql+	' SUM(CASE ShipmentId WHEN '+ char(39)+@id+char(39)+' THEN dbo.tab_IC_Packing_List_Shipment_Detail.Qty*Cost*(1-Discount) ELSE 0 END) AS ShipAmt'+Cast(@i as varchar) +','+char(13)
		
		FETCH NEXT FROM cShips 
		INTO @ShipmentDate,@id
	END
	Close cShips
	Deallocate cShips	

	Set @sql=@sql+ '(select Sum(QtyInMainUnit)
		FROM tab_IC_Item_In_Location
		WHERE 
		tab_IC_Item_In_Location.ItemCode=dbo.tab_IC_Packing_List_Detail.ItemCode AND 
		tab_IC_Item_In_Location.SizeGroupID=dbo.tab_IC_Packing_List_Detail.SizeGroupID) As StockBalance,
		(Select sum(QtyInMainUnit)/9
		From tab_SO_Invoice_Summary
		WHERE 
		tab_SO_Invoice_Summary.Item=tab_IC_Packing_List_Detail.ItemCode And
		tab_SO_Invoice_Summary.SizeGroupId=tab_IC_Packing_List_Detail.SizeGroupId And
		tab_SO_Invoice_Summary.CreateDate Between   DateAdd(m,-9,tab_IC_Packing_List_Detail.CreateDate)AND tab_IC_Packing_List_Detail.CreateDate) As Avg9Month,
		tab_IC_Packing_List_Detail.Remark ' + char(13)

	Set @sql=@sql+' FROM	dbo.tab_IC_Packing_List_Detail INNER JOIN  dbo.tab_IC_Packing_List_Shipment_Detail
			 ON dbo.tab_IC_Packing_List_Detail.TransID = dbo.tab_IC_Packing_List_Shipment_Detail.PODetailID' + char(13)

	Set @sql=@sql+' WHERE dbo.tab_IC_Packing_List_Detail.PackingListNo='+ char(39)+ @po_no + char(39) + char(13)

	Set @sql=@sql+'GROUP BY 
 		dbo.tab_IC_Packing_List_Detail.ItemCode,
        	dbo.tab_IC_Packing_List_Detail.SizeGroupID, 
        	dbo.tab_IC_Packing_List_Detail.Cost, 
		dbo.tab_IC_Packing_List_Detail.Qty,
        	dbo.tab_IC_Packing_List_Detail.Discount, 
		dbo.tab_IC_Packing_List_Detail.FOC,
		dbo.tab_IC_Packing_List_Detail.CreateDate,
		dbo.tab_IC_Packing_List_Detail.Remark' 
	print(@sql)
	exec (@sql)
END
GO

Set @sql=@sql+' WHERE dbo.tab_IC_Packing_List_Detail.PackingListNo='+ char(39)+ @po_no + char(39) + char(13)

Alter Proc rsp_IC_PackingList_CrossTab (@po_no  nvarchar(32))

Ask yourself... what do you get when you concatenate a VARCHAR(8000) with an NVARCHAR of any length? ;)