Although both systems use a version of Structured Query Language, or SQL, MS SQL Server uses Transact SQL, or T-SQL, which is an extension of SQL originally developed by Sybase and used by Microsoft. PL/SQL in Oracle can also group procedures together into packages, which can’t be done in MS SQL Server.Click to see full answer. Beside this, can we use PL SQL in SQL Server?T-SQL is only supported in Sybase and SQL SERVER, while PL/SQL is only supported in Oracle database. Though both T-SQL and PL/SQL is more powerful than SQL and provides several languages construct to do more with database e.g. conditionals, loops, branching etc.Also, what is PL SQL in SQL Server? PL/SQL is an extension of Structured Query Language (SQL) that is used in Oracle. Unlike SQL, PL/SQL allows the programmer to write code in a procedural format. Full form of PL/SQL is “Procedural Language extensions to SQL”. Also to know, is SQL and PL SQL are same? SQL and PL/SQL are relational database languages. SQL is a structured query language that adds, deletes, modifies or manipulates the data in the database. PL/SQL is a Procedural language which is an extension of SQL, and it holds the SQL statements within its syntax.What is difference between SQL Server and Oracle? Key Difference between Oracle vs SQL Server MS server used transact SQL whereas Oracle makes use of PL/SQL Procedural Language and a Structured Query Language. The main difference lies in the variables, syntax, and procedure handling along with built-in functions.