17Sale time brought forward if purchaser uses the goods before title passes

#### 17 Sale time brought forward if purchaser uses the goods before title passes (1) This section applies to an assessable dealing that consists of a sale, if the purchaser uses the goods after the time when the contract is made but before the time when title is to pass to the purchaser under the contract. (2) The time when the purchaser first so uses the goods is taken to be the time of the sale for the purposes of the sales tax law.