Karthik,
I can give you set of other "variable limitations".
For example:
SELECT * FROM @Table
SELECT Value as @ValueName
GROUP BY @Column
etc.
All these are actually cases of misuse of language elements typical for beginners.
What means - RTFM!
And it does not matter how many procedures you put Tally table in.
If you cannot recognize the case when you need to use it - you still did not get the concept.
It's not a guess, it's for sure.