Section 2(8)(b) in The Maharashtra Value Added Tax Act, 2002
(b)[an auctioneer who sells or auctions goods whether acting as an agent or otherwise or, who organises the sale of goods or conducts the auction of goods whether or not he has the authority to sell the goods] [This portion substituted by Maharashtra 14 of 2005 (w.e.f 1-4-2005), Section 2(1)(b).] belonging to any principal whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal;