The term "business agent" as used in Income Tax Act means an agent fulfilling any of the following requirements: 
(A) Where the agent, in addition to representing its principal in the purchase of goods, is authorized to regularly represent the principal in making business arrangements and in signing contracts; 
(B) Where the agent regularly keeps in store goods of its principal and delivers the same, for its principal, to others; and 
(C) Where the agent regularly accepts, for its principal, order for goods.