why not but why to use? It will have no meaning!
In terms of Transact-SQL, there are three importance commands to manage a transaction. BEGIN TRANSACTION will begin a transaction, COMMIT TRANSACTION will commit the transaction to the database, and ROLLBACK TRANSACTION will roll the transaction back.
Retrieving data means, you are selecting something. When you are selecting something you are NOT MODIFYING any data. Thus, no role of COMMIT or ROLLBACK.
In case, you are inserting, updating something in a transaction and also want to retrieve something the moment they are inserted/updated/deleted then putting a select will mean something in a transaction.
You don't need to do anything extra for it. Just place your commands in between BEGIN & END tag of transaction, COMMIT it or ROLLBACK.
Hope its clear.
Incase needed, read these for more info:
TRANSACTION SQL Sample[
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SqlTransaction Class[
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TRY...CATCH (Transact-SQL)[
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