Do note the headline is written in jest! Of course if you create a database index, you should try to make use of it in order to allow your queries to return the results faster. However, if you write your query in such a manner as below:
select
a.field1, a.field2, b.field3
from
dbo.table1 a
inner
join
table2 b
on
UPPER
(a.field2) =
UPPER
(b.[
field4
])
inner
join
table3 c
on
c.field1 = a.field1
Apparently in Oracle, it is still possible to create a function-based index to meet this shortfall, but in SQL Server you will need to specially create a computed column, then create an index specifically for that column in order to enjoy the benefits of an index!