Biltrite Tire Co. v. The King, [1937] S.C.R. 364, 1 D.T.C. 360 -- text

Bradshaw v. Minister of Customs & Excise, [1928] S.C.R. 54 -- text

The Queen v. York Marble, Tile and Terrazzo Ltd., [1968] S.C.R. 140, [1968] CTC 44, 68 DTC 5001 -- text

Spence, J. (all concur) :—This is an. appeal from the judgment of Mr. Justice Gibson of the Exchequer Court of Canada delivered on May 11, 1966, whereby he allowed a petition: of right brought by the respondent to recover moneys paid by it to the

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