I am dropping the rows but insertion start with next to last max identity . Something was missing in my knowledge. To reset Identity i have use one extra statement, other option is use trunc statement to drop rows. but if i have too drop rows with delete statement and reset the identity what should do, i have to use
DBCC CHECKIDENT("table_name", RESEED, "reseed_value")
This will reset identity back to 1. for example
DELETE from tblstudent; DBCC CHECKIDENT("tblstudent, RESEED, 0)