df = pd.DataFrame({'Sales':[10,20,30,40,50], 'A':[3,4,7,6,1]})
print (df)
   A  Sales
0  3     10
1  4     20
2  7     30
3  6     40
4  1     50

s = 30

df1 = df[df['Sales'] >= s]
print (df1)
   A  Sales
2  7     30
3  6     40
4  1     50

df2 = df[df['Sales'] < s]
print (df2)
   A  Sales
0  3     10
1  4     20