The GOTO statement causes the execution of the T-SQL batch to stop processing the following commands to GOTO and processing continues from the label where GOTO points. GOTO statement can be used anywhere within a procedure, batch, or function. GOTO can be nested as well. GOTO can be executed by any valid user on SQL… Continue Reading...
Source: SQL SERVER – 2005/2000 Examples and Explanation for GOTO | Journey to SQL Authority with Pinal Dave
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