TCS Liability u/s 206C(1)(vii)

During the F.Y 2024-25 the assessee sold the coal and on that TCS liability arises u/s 206C(1)(vii), which reads as under:- "(vii) Minerals, being coal or lignite or iron ore -  One per cent:"   TDS u/s 194Q was done by purchaser Query : Whether in view of the fact that purchaser has made TDS u/s 194Q than the seller is not liable for TCS u/s 206C(1)(vii) ?

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