Answer Posted / avi007

In Oracle/PLSQL, the NULLIF function compares expr1 and
expr2. If expr1 and expr2 are equal, the NULLIF function
returns NULL. Otherwise, it returns expr1.

The syntax for the NULLIF function is:

NULLIF( expr1, expr2 )

expr1 and expr2 must be either numeric values or values
that are of the same datatype.

For example:

NULLIF(12, 12) would return NULL
NULLIF(12, 13) would return 12
NULLIF('apples', 'apples') would return NULL
NULLIF('apples', 'oranges') would return 'apples'
NULLIF(NULL, 12) would return an ORA-00932 error because
expr1 can not be the literal NULL

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