Choosing this command will move the blinking cursor to the start point of the track which starts from the time point closest to the 0 position on the timeline in the tracks that the offset is defined.
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If Track1 with no offset and Track 3 with an offset are active, choosing this command for the first time will move the blinking to the location as shown.
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Choosing the Goto Start again moves the blinking cursor to the 0 (zero) point on the timeline.
After this, each time you choose this command, the blinking cursor position switches between these two points.
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