You can use boolean indexing:
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
It's also possible to invert mask by ~:
mask = df['Sales'] >= s
df1 = df[mask]
df2 = df[~mask]
print (df1)
A Sales
2 7 30
3 6 40
4 1 50
print (df2)
A Sales
0 3 10
1 4 20
print (mask)
0 False
1 False
2 True
3 True
4 True
Name: Sales, dtype: bool
print (~mask)
0 True
1 True
2 False
3 False
4 False
Name: Sales, dtype: bool