;
WITH cte AS
(
	SELECT 1 AS intermed,b.fyear_code,b.inv_no,b.inv_date,b.service_nature,b.inv_total,c.bal_amount,b.client_code,b.amt_received FROM fn_receipt a, trn_invoice_history b, mst_expenditureinvoice c WHERE a.client_id=b.client_code AND a.client_name=b.client_name AND a.location=b.client_location AND a.receiptno=35 AND b.fully_recived NOT IN ('Y') AND b.amt_balance>0 AND (c.fyear_code=b.fyear_code AND b.inv_no=c.inv_no)
	UNION
	SELECT 2 AS intermed,b.fyear_code,b.inv_no,b.inv_date,b.service_nature,b.inv_total,c.bal_amount,b.client_code,b.amt_received FROM fn_receipt a, trn_invoice_history b, mst_invoice c WHERE a.client_id=b.client_code AND a.client_name=b.client_name AND a.location=b.client_location AND a.receiptno=35 AND b.fully_recived NOT IN ('Y') AND b.amt_balance>0 AND (c.fyear_code=b.fyear_code AND b.inv_no=c.inv_no)
)
SELECT
	ROW_NUMBER() OVER(ORDER BY intermed,b.inv_no) AS total_no,
	ROW_NUMBER() OVER(partitioned BY intermed ORDER BY b.inv_no) AS sl_no,
	fyear_code,
	inv_no,
	inv_date,
	service_nature,
	inv_total,
	bal_amount,
	client_code,
	amt_received
FROM cte