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What is the purpose of using SET ANSI NULLS ON?

Posted On: 12/10/2013 23:24:50
The purpose of using SET ANSI_NULLS ON to follow the ISO Standard. Acording to this = and <> should not be used for null comparison.
Instead we use null and is not null how ever if you will use = null it will return zero rows. If we want to use = or <> for null comparison use SET ANSI_NULLS OFF it means do not follow ISO Standard. SET ANSI_NULLS should be set to ON for executing distributed queries for maintaining compatibility of queries across Servers.
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