Have a look at sample query:
SELECT ROW_NUMBER() OVER (ORDER BY ...) AS Sno
FROM (
SELECT
...
UNION ALL
SELECT
...
) AS T
ORDER BY Sno
Note: in your example you're trying to get data exactly in this way:
WHERE (CountryID=108 OR C***ryID!=108) AND CompanyName='dell'
From logical point of view, it's poor idea. Better use query like:
SELECT ROW_NUMBER() OVER (ORDER BY id desc ) Sno, Id,Title
FROM Job as c WITH (NOLOCK)
WHERE CompanyName='dell'
[EDIT]
In case you want to add custom order, use query like this:
SELECT ROW_NUMBER() OVER (ORDER BY id desc ) Sno, Id,Title
FROM Job as c WITH (NOLOCK)
WHERE CompanyName='dell'
ORDER BY CASE WHEN CoutryID=108 THEN 0 ELSE CountryID END
[/EDIT]