JUDSON, J.:—This is an appeal by the Minister of National Revenue from the judgment of the Exchequer Court which allowed an appeal from the decision of the Tax Appeal Board. This decision had rejected the taxpayer’s contention that he was entitled in

Locke, J. (concurred in by Taschereau and Fauteux, JJ.) :— These appeals were taken by Army and Navy Department Stores (Western) Limited, a company incorporated under the Companies Act of British Columbia, and Army and Navy Department Stores Limited,