JUDGMENT C. S. P. Singh, J. - The question referred is concluded by two decisions of this Court in M/s. Punjab Coal Store, Meerut vs. Commissioner of Sales Tax, U.P., and Commissioner of Sales Tax, U.P. vs. M/s. Amar Nath. We accordingly answer the question by saying that charcoal is included in the term coal. The Department is entitled to costs which is assessed at Rs. 100/- and counsel fee also at the same figure.