Goulding had an outstanding match, but an especially hot third quarter with 14 points himself, to lead the Tigers to pull away from the Taipans and then remain in control throughout the final period to record the 86-74 victory.
The win is the second straight for the Tigers after they started the season off with two straight losses while the Taipans are also on a 2-2 record, but have done it the opposite way winning their opening two contests and now having lost their last two at home.
Cairns was able to open up the first break of the game going up 15-10 in the opening period, but then the Tigers scored eight straight points and went on to still lead 27-23 at quarter-time.
The Tigers then led by as much as nine points during the second quarter and still by four at half-time before turning it on in the third period with 25 points to just 16 from the Taipans, and with Goulding nailing 14 of those.
Melbourne was in control by 13 points at three quarter-time and Cairns never got closer than eight points in the final period before eventually the Tigers won by 12.
Goulding finished the night with a supremely impressive 34 points to give him the highest score of the NBL season to date just 24 hours after Charles Carmouche hit 33 in Sydney's win over the Crocs in Townsville.
Goulding shot 13-of-23 from the field and just 2-of-7 from three-point territory but then included an incredible effort late in the shot clock nearing the end of the game that summed up the sort of night he was having.
The shooting guard also had five rebounds and two assists.
Mark Worthington added 13 points, 12 rebounds and four assists for the Tigers with Scott Morrison, Ayinde Ubaka and Adam Ballinger all scoring nine points apiece.
Cairns again dearly missed its star shooter Cameron Gliddon for the second straight game with point guard Jamar Wilson top-scoring with 17 points.
Cam Tragardh and Stephen Weigh added 10 points apiece, and Alex Loughton and Clint Steindl nine points each for the Taipans.
Round 4 of the NBL will wrap up now on Sunday with the Adelaide 36ers hosting the Sydney Kings and the Wollongong Hawks take on the New Zealand Breakers.