[xsl] Unable to do compund filter

["anil an.kumar" <anil.an.kumar@xxxxxxxxxx>]

i am trying to do compound filter.
i want filter the records based on C_TAX_REPORTING_NAME,

When i applied filter at for each it is giving error

<xsl:for-each select="G_REP_TRX_DETAIL_INFO[C_TAX_REPORTING_NAME IN 
($gds,$trng)]">
   <Grupa3>
     <P_Ua><xsl:value-of select="C_COUNTRY_CODE1"/></P_Ua>
     <P_Ub><xsl:value-of select="C_VAT_TAX_REG_NUM"/></P_Ub>
     <P_Uc><xsl:value-of select="sum(key('group', 
concat(C_VAT_TAX_REG_NUM,C_CUST_NAME,C_TAX_REPORTING_NAME))/C_FUNCTIONAL_TOTAL)" 
/></P_Uc>
   </Grupa3>
   </xsl:for-each>
   
   it is giving below error:
   XML-22019: (Error) Expected ']' instead of 'IN '.
   

=>    Even iam unable to do it in if condtion also,
   
<xsl:if test="C_TAX_REPORTING_NAME IN ($gds,$trng)">
 .......
 </xsl:if>

it is giving the below error:
Unknown expression at EOF: C_TAX_REPORTING_NAME IN($gds,$trng).


Kindly advice


Thanks
Anil