Union of New Brunswick Indians v. New Brunswick (Minister of Finance), [1998] 1 SCR 1161 -- summary under Section 87

S.87 did not exempt reserve Indians from New Brunswick sales tax on the purchases of goods outside the reserve given that such tax was imposed on sales of goods rather than the consumption of goods, and at the point of sale the location of the property and its "paramount" (i.e., normal) location was outside the reserve.