Accordingly, because Carvel, and not the appellant, was obliged to pay federal sales tax, it was submitted that only Carvel is entitled to any refund that may be payable by the respondent under the Act. ###>En conséquence, comme Carvel, et non l'appelant, devait payer la taxe de vente fédérale, elle seule a droit au remboursement que l'intimé pourrait accorder en vertu de la Loi.