8. The following amendments shall be made in the Sales Tax Act, 1951 (III of 1951), namely:ÔÇö (1) in section 27, in sub-section (3) the words, brackets and figure “sub-section (1) or" shall be omitted;(2) in section 27C, for the figures, commas, words and brackets "43, 49, 50, 51 and 52 of Sea Customs Act, 1878 (VIII of 1878)" the figures, commas, words and brackets "38, 39, 40 and 41of the Customs Act, 1969 (IV of 1969)" shall be substituted; (3) for section 31, the following shall be substituted, namely:ÔÇö “31. When the ownership of the business of a manufacturer, producer or exporter is transferred any tax payable in respect of such business remaining unpaid at the time of the transfer shall be payable by the transferee as if he were the manufacturer, producer or exporter.”.