Oopes I am clear with answer now..
I confused with the byte size of int and float so select wrong answer... 🙁 🙁
as .001 will will gets converted into 0 so when counter moves to 4 it will show error 'divide by zero encountered'
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To get quick answer follow this link:
http://www.sqlservercentral.com/articles/Best+Practices/61537/