Recherche dans la collection - THE KING VS. DOMINION ENGINEERING CO. LTD APPEAL TO THE PRIVY COUNCIL (# 76 OF 1945) FROM THE SUPREME COURT OF CANADA REGARDING A CLAIM BY THE CROWN TO RECOVER FROM DOMINION ENGINEERING A SPECIFIC SUM AS SALES TAX UNDER THE SPECIAL WAR REVENUE ACT IN RESPECT OF A CONTRACT OF SALE BETWEEN THE A/M CO. AS SELLER & LAKE SULPHITE PULP CO. AS PURCHASER OF AN APPARATUS KNOWN AS A PULP DRYING MACHINE. INTERPRETATION OF S86 OF THE AFOREMENTIONED ACT & ITS PROVISOS AS TO THE SELECTION OF THE POINT OF TIME AT WHICH THE SALES TAX BECOMES DUE & THE CONCEPTION OF NOTIONAL DELIVERY. SPECIAL WAR REVENUE ACT RSC1927, C179, S86 AS AMENDED