Dear jitender:
In general, when you amplify a signal (gain >1), you will also amplify the associated noise, so you have basically the same S/N ratio (this ratio is related to the LOQ). I quote from an old text: (Instrumental Methods of Analysis, 6 Edition, by Willard Hobarth et al, 1981, p 847)
The S/N ratio can only be improved by decreasing the value of the noise. Since each increase in the magnitude of the signal will be accompanied by a proportional increase in the value of the noise, amplification cannot improve the S/N ratio.
With the same sensitivity, when the noise is lower, the detection limit is considerably lower. There are 3 sources of noises: Thermal, Shot, and Flicker. A newer text in Instrumental analysis may have discussions of the circuits used as filters for noises.
In Class-VP, by changing the Aux. range, you can change the response factor, and the slope.
BTW, I don't work for Shimadzu.
Alfred.