not ,!
select * from TABLE
WHERE NOT ( val <> kval OR val IS NULL OR kval IS NULL )
select * from TABLE
WHERE !( val <> kval OR val IS NULL OR kval IS NULL )
not ,!
select * from TABLE
WHERE NOT ( val <> kval OR val IS NULL OR kval IS NULL )
select * from TABLE
WHERE !( val <> kval OR val IS NULL OR kval IS NULL )