Thanks for all the replies and suggestions. here is the query to get the required reuslt
FROM #customer_master c
SELECT cl.customerid,COUNT(DISTINCT l.languagename) AS langcnt
FROM #customer_language cl
INNER JOIN #language_master l
INNER JOIN (SELECT ltrim(f.Val) as val FROM dbo.split(@param,',')f)t
GROUP BY cl.customerid
WHERE langcnt=(SELECT COUNT(DISTINCT f1.Val) FROM dbo.split(@param,',')f1)
parametere will be like
@param = 'hindi, telugu'
Who is wise? He that learns from everyone. Who is powerful? He that governs his passions. Who is rich? He that is content. Who is that? Nobody.