Who amongst the following is not an agent within the meaning of Section 182 of the Indian Contract Act,…

Under Section 182 of the Indian Contract Act, 1872, an "agent" is a person employed to do any act for another, or to represent another in dealings with third persons. A procurement agent, a factor, and a del credere agent are all recognized classes of mercantile agents who represent a principal in transactions with third parties. By contrast, an independent buyer (such as a distributor or stockist who buys goods on his own account for resale at his own risk) does not represent the seller in dealings with third persons and is not an agent (see Bhopal Sugar Industries Ltd. v. Sales Tax Officer, (1977) 3 SCC 147).

Giving business advice alone does not establish agency. An adviser is an agent only if engaged to act for or represent the client.

"An independent buyer who purchases goods on his own account" is not an agent under Section 182 of the Indian Contract Act, 1872.

• "A procurement agent employed to purchase goods for a principal", "A factor entrusted with possession of goods for sale on behalf of a principal", and "A del credere agent who guarantees customers’ payment obligations to his principal": All three are agents within Section 182 of the Indian Contract Act, 1872.