Section 2(11)(d) in West Bengal Value Added Tax Act, 2003
(d)a factor, a broker, a commission agent, a del credere agent, an auctioneer, an agent for handling or transporting of goods or handing of document of title to goods, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of selling goods and who has, in the customary course of business, authority to sell goods belonging to principals;