ORDER BY tax_rates_id = (
LIMIT 1 ) ASC
by this query the selection field value in the ORDER clause is chosen by dynamic using the WHERE clause value and ASC is used here because the selection value is need to be displayed as last record in the fetch. If we want to display the selection record need to be displayed a first record in the fetch we need simply to put DESC in the ORDER BY in this query.
more info.. http://evergreenphp.blogspot.com