When ever we are creating or altering the SQL objects like the Stored Procedures and the User Defined Functions at that time most of us use this. Let us understand this better with an example let us create a table and insert some records,
CREATE TABLE #Demo
(
FName VARCHAR(200),
LName Varchar(200)
)
Insert #Demo values('Ravi','Shekhar')
Insert #Demo values('Isha',NULL)
Insert #Demo values('Santosh','Thakur')
SQL Server tends to behave differently when ever we use either the SET ANSI_NULL ON or the OFF .
SET ANSI_NULL ON;
If the ANSI_NULL is on then the comparison with NULL value with = or <> returns false.

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