//not in linq
List<InstrStateDetail> breakInstr = bllInstrStateDetail.GetBreakState();
var xx=(from c in measStateDetail where !((from d in breakInstr select d.InstrCode).Contains(c.InstrCode)) select c).ToList()
//not in ef
listSP= query1.Where(m => !query2.Contains(m.ETPRS_CODE)).ToList();