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Default Concatenate values based on Cell Value

Hello All,

I need to concatenate values based on a cell value. For Eg.

Scenario:

Col. A - Col. B

Sales - 12
Sales - 45
Purchase - 26
Logistics - 4
Logistics - 20
Logistics - 30


Output I need as follows:

Col. A - Col. B

Sales - 12,45
Purchase - 26
Logistics - 4,20,30

Kindly help.

Thanks & Regards
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