Efficient paging using SQL script

Hi, what about such solution?

DECLARE @pageNumber INT
DECLARE @rowsOnPage INT

SET @rowsOnPage=5
SET @pageNumber=2

DECLARE @totalItemsToSelect INT
SET @totalItemsToSelect=@rowsOnPage * @pageNumber

SELECT TOP (@rowsOnPage) * FROM MainTrans WHERE ID IN
(
    SELECT TOP (@totalItemsToSelect) ID FROM MainTrans ORDER BY ID DESC
) ORDER BY ID ASC

it looks much shorter.

Thanks,
Kiryl

P.S. of course this solution works only if you have identity column. in my opinion identity column is a must for paging, moreover this approach works for any database not only for MS SQL