Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(3)] [Section 2] [Entire Act] State of Punjab - Subsection Section 2(3)(k) in Punjab General Sales Tax Act, 1948 (k)"Import" means the bringing of goods into Punjab from any place outside its limits.