Section 17(5)(e) in The Andhra Pradesh Value Added Tax Act, 2005
(e)every commission agent, broker, delcredere agent, auctioneer or any other mercantile agent by whatever name called, who carries on the business of buying, selling, supplying or distributing goods [on behalf of any principal or principals.] [Substituted for 'on behalf of any non resident principal' by Act 28 of 2008 w.e.f. 24-9-2008.] [except the agent, selling agricultural produce on behalf of agriculturist principals.] [Added by Act No. 21 of 2011, w.e.f. 24-9-2008.]