mssql try catch with transaction commit or rollback using XACT_STATE

USE AdventureWorks2008R2;
GO

-- Verify that the table does not exist.
IF OBJECT_ID (N'my_books', N'U') IS NOT NULL
    DROP TABLE my_books;
GO

-- Create table my_books.
CREATE TABLE my_books
    (
    Isbn        int PRIMARY KEY,
    Title       NVARCHAR(100)
    );
GO

BEGIN TRY
    BEGIN TRANSACTION;
        -- This statement will generate an error because the 
        -- column author does not exist in the table.
        ALTER TABLE my_books
            DROP COLUMN author;
    -- If the DDL statement succeeds, commit the transaction.
    COMMIT TRANSACTION;
END TRY
BEGIN CATCH
    SELECT
        ERROR_NUMBER() as ErrorNumber,
        ERROR_MESSAGE() as ErrorMessage;

    -- Test XACT_STATE for 1 or -1.
    -- XACT_STATE = 0 means there is no transaction and
    -- a commit or rollback operation would generate an error.

    -- Test whether the transaction is uncommittable.
    IF (XACT_STATE()) = -1
    BEGIN
        PRINT
            N'The transaction is in an uncommittable state. ' +
            'Rolling back transaction.'
        ROLLBACK TRANSACTION;
    END;

    -- Test whether the transaction is active and valid.
    IF (XACT_STATE()) = 1
    BEGIN
        PRINT
            N'The transaction is committable. ' +
            'Committing transaction.'
        COMMIT TRANSACTION;   
    END;
END CATCH;
GO