try this
SELECT CAST(SUM(CASE WHEN S.TAXABLEAMT <=2000 THEN (S.INVOICEQTY) ELSE NULL END) AS DECIMAL(30,2)) AS QTY ,
YEAR(S.invoicedate) YEAR1,Month(S.invoicedate) MNTH,
(
(SELECT top 1 CAST(SUM(CASE WHEN S1.TAXABLEAMT <=2000 THEN (S1.INVOICEQTY) ELSE NULL END) AS DECIMAL(30,2)) AS QTY
FROM SALESDATA S1
where month(S1.invoicedate) BETWEEN 1AND 4 and year(S1.invoicedate) BETWEEN 2009 AND 2010
ORDER BY YEAR(S1.invoicedate),Month(S1.invoicedate))
-
(SELECT top 1 CAST(SUM(CASE WHEN S2.TAXABLEAMT <=2000 THEN (S2.INVOICEQTY) ELSE NULL END) AS DECIMAL(30,2)) AS QTY
FROM SALESDATA S2
where month(S2.invoicedate) BETWEEN 1AND 4 and year(S2.invoicedate) BETWEEN 2009 AND 2010
ORDER BY YEAR(S2.invoicedate) DESC,Month(S2.invoicedate) DESC)
) [Diffrence]
FROM SALESDATA S
where month(S.invoicedate) BETWEEN 1AND 4 and year(S.invoicedate) BETWEEN 2009 AND 2010
GROUP BY YEAR(S.invoicedate),Month(S.invoicedate)
ORDER BY YEAR(S.invoicedate),Month(S.invoicedate)