Formula: let
Source = Excel.Workbook(File.Contents("C:\Users\harishankar.jaiswal\Downloads\Sample Data.xlsx"), null, true),
Sheet1_Sheet = Source{[Item="Sheet1",Kind="Sheet"]}[Data],
#"Promoted Headers" = Table.PromoteHeaders(Sheet1_Sheet, [PromoteAllScalars=true]),
#"Changed Type" = Table.TransformColumnTypes(#"Promoted Headers",{{"CategoryID", Int64.Type}, {"CategoryName", type text}, {"Description", type text}}),
#"Grouped Rows" = Table.Group(#"Changed Type", {"CategoryName"}, {{"Count", each Text.Combine(List.Sort([Description]),";"), type nullable text}})
in
#"Grouped Rows"
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