Is there a way to negate a WHERE clause in SQL?

Question

This is my base query

select distinct a.projects , case when(billing_fy!=0)
then(select round(((sum(cost_project)/(sum(billing_fy)/((10/12)*365)))),2) 
     from table1 b      
     where a.projects = b.projects 
     group by projects)
else 0 end as "WIP days outstanding"
from table1 a

and it produces the following output

Projects                        WIP days outstanding
History - AURANGABAD - NASIK    0
History - PUNE - MUMBAI         0
History - NASIK - MUMBAI        89.92
History - SASAGRAM - MUMBAI     0
History - SASAGRAM - MUMBAI     1386.52
History - AURANGABAD - MUMBAI   83.25

Now what I need is to display all rows except the 4th row. The reason why I'm using a case statement in the first place is because if I did (the billing_fy!=0 clause is to prevent an error caused by dividing by 0)

select projects,
round(((sum(cost_project)/(sum(billing_fy)/((10/12)*365)))),2) as "WIP days outstanding"
from table1
where billing_fy!=0
group by projects;

I would get

Projects                        WIP days outstanding
History - SASAGRAM - MUMBAI     1386.52
History - NASIK - MUMBAI        89.92
History - AURANGABAD - MUMBAI   83.25

but I need to show for the other 2 places as well

History - AURANGABAD - NASIK    0
History - PUNE - MUMBAI         0

This query only displays the row I don't want.

select distinct a.projects , case when(billing_fy!=0)
then(select round(((sum(cost_project)/(sum(billing_fy)/((10/12)*365)))),2) from table1 b     where a.projects = b.projects group by projects)
else 0 end as "WIP days outstanding"
from table1 a
where (projects='History - SASAGRAM - MUMBAI' AND billing_fy=0);

and gives the output as expected

Projects                        WIP days outstanding
History - SASAGRAM - MUMBAI     0

Now comes my question. Is there a way in SQL to negate the WHERE clause? Like in C++ I would just have to use a not operator in front of the clause to negate it. Because basically, I want to display all rows EXCEPT the row above.

Right now, I've solved my problem of displaying all rows except the row I don't want by using the following code

select distinct a.projects , case when(billing_fy!=0)
then(select round(((sum(cost_project)/(sum(billing_fy)/((10/12)*365)))),2) from table1 b   where a.projects = b.projects group by projects)
else 0 end as "WIP days outstanding"
from table1 a
where projects not in ('History - SASAGRAM - MUMBAI') and billing_fy!=0
union all
select distinct a.projects , case when(billing_fy!=0)
then(select round(((sum(cost_project)/(sum(billing_fy)/((10/12)*365)))),2) from table1 b   where a.projects = b.projects group by projects)
else 0 end as "WIP days outstanding"
from table1 a
where projects not in ('History - SASAGRAM - MUMBAI') and billing_fy=0
union all
select distinct a.projects , case when(billing_fy!=0)
then(select round(((sum(cost_project)/(sum(billing_fy)/((10/12)*365)))),2) from table1 b    where a.projects = b.projects group by projects)
else 0 end as "WIP days outstanding"
from table1 a
where projects='History - SASAGRAM - MUMBAI' and billing_fy!=0;

And this produces the required output

Projects                         WIP days outstanding
History - NASIK - MUMBAI         89.92
History - AURANGABAD - MUMBAI    83.25
History - AURANGABAD - NASIK     0
History - PUNE - MUMBAI          0
History - SASAGRAM - MUMBAI      1386.52

This is just a shabby way of doing it, and I'd like to know if it is possible to just negate the WHERE clause, or some "neater" alternative to do what I want to do.

Thanks !!

P.S. I use SQL Developer and Oracle 11g (just in case someone asks)

EDIT Input Values as requested

Projects                      Cost_Project  Billing_FY
History - NASIK - MUMBAI      65696067.99   54937478.46
History - NASIK - MUMBAI      41385613.61   151909546.44
History - NASIK - MUMBAI      18029488.91   216353866.92
History - AURANGABAD - MUMBAI 33191393.23   57073935.95
History - AURANGABAD - MUMBAI 52681451.68   139055661.74
History - AURANGABAD - MUMBAI 74576522.31   390092578.24
History - PUNE - MUMBAI       0             0
History - PUNE - MUMBAI       0             0
History - PUNE - MUMBAI       0             0
History - SASAGRAM - MUMBAI   107540114.08  40653734.06
History - SASAGRAM - MUMBAI   209167760.1   28823862.66
History - SASAGRAM - MUMBAI   0             0
History - AURANGABAD - NASIK  0             0
History - AURANGABAD - NASIK  0             0
History - AURANGABAD - NASIK  0             0

Answer 1

I think this should do it:

select distinct a.projects , case when(billing_fy!=0)
then(select round(((sum(cost_project)/(sum(billing_fy)/((10/12)*365)))),2) from table1 b     where a.projects = b.projects group by projects)
else 0 end as "WIP days outstanding"
from table1 a
where (projects != 'History - SASAGRAM - MUMBAI' OR billing_fy != 0);