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Explanation of NULLIF
Syntax:
NULLIF ( expression , expression )
Returns a null value if the two specified expressions are equal. NULLIF returns the first expression if the two expressions are not equal. If the expressions are equal, NULLIF returns a null value of the type of the first expression. NULLIF is equivalent to a searched CASE function in which the two expressions are equal and the resulting expression is NULL.
There are three ways to retrieve the current datetime in SQL SERVER.
CURRENT_TIMESTAMP, GETDATE(), {fn NOW()}