C.S.P.SINGH, J. - (1.) THE question referred is concluded by two decisions of this Court in Punjab Coal Store, Meerut vs. CST, U.P. 1974 UPTC 343 (All) , and CST, U.P. vs. AmarNath 1976 (All) Tax Judgments 427. 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.;