Section 2(10)(f) in The Andhra Pradesh Value Added Tax Act, 2005
(f)a commission agent, a broker, a delcredere agent, an 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] [Added by Act No. 28 of 2008, w.e.f. 24-9-2008.].