Tds on coal u/s

coal is considered as good, but in this good has applicable tcs u/s 206C sub section 1(a), is tds 194q apply this good
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https://docs.google.com/document/d/1MuEHzckSyYPwlJViX67BEMAphYmWVREnhmnzZSGLAVM/edit?usp=sharing

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