Why use a using statement with a SqlTransaction?

A using statement should be used every time you create an instance of a class that implements IDisposable within the scope of a block. It ensures that the Dispose() method will be called on that instance, whether or not an exception is thrown.

In particular, your code only catches managed exceptions, then destroys the stack frame by throwing a new exception instead of rethrowing the existing one.

The correct way to do it is:

using (SqlConnection cn = new SqlConnection(ConfigurationManager.AppSettings["T3"])) {
    cn.Open();
    using (SqlTransaction tr = cn.BeginTransaction()) {
        //some code
        tr.Commit();
    }
}

Note that if your class has instance members of types that implement IDisposable, then your class must implement IDisposable itself, and dispose of those members during its own Dispose() call.

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