Section 2(8)(a) in The Maharashtra Value Added Tax Act, 2002
(a)a factor, broker, commission agent, del-credere agent or any other mercantile agent, by whatever name called, who for the purposes of or consequential to his engagement in or [in connection with or incidental to or] [These words were inserted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(1)(a).] In the course of the business, buys or sells any goods on behalf of any principal or principals whether disclosed or not;