In MySQL, NULL is considered as a ‘missing, unknown value’, as opposed to no value. Take a look at this MySQL Reference on NULL.
Any arithmetic comparison with NULL does not return true or false, but returns NULL instead., So, NULL != 'C' returns NULL, as opposed to returning true.
Any arithmetic comparison with ‘NULL’ will return false. To check this in SQL:
SELECT IF(NULL=123,'true','false')
To check NULL values we need to use IS NULL & IS NOT NULL operator.