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The Uttar Pradesh Value Added Tax ACT, 2008
CHAPTER I

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2. Definitions

In this Act, unless there is anything repugnant in the subject or context

(n). "import" In relation to any goods, means to bring or receive any goods at any place within the State from any place situated outside the State where journey of such goods originates from such place outside the State and terminates at any place within the State;