Levy of GST — When the legal position is very clear and the law is also in favour of appellant, it would not be in the interest of justice to relegate the appellant to the statutory authorities.  No tax on the sale or purchase of goods can be imposed by any State when the transaction of sale or purchase takes place in the course of import of the goods into or export of the goods out of the territory of India. Thus, if any transaction of sale or purchase takes place when the goods are being imported in India or they are being exported from India, no State can impose any tax there on. — Sandeep Patil, Flemingo Travel Retail Limited & Anr. Vs. Union of India and Others. [2019] 17 TAXLOK.COM 015 (Bombay)