SQL Server - Understanding the behavior of @@TRANCOUNT when querying from a client application

As you know, @@TRANCOUNT is used to inform you about the number of live transactions active at point. If you want to retrieve it's value using an application, you should be careful about the behaviour of the returned value. Let us consider the procedurecreate procedure get_countasselect @@TRANCOUNT as trancountConsider the VB code that calls the procedurePrivate Sub Form_Load()Dim con As New