11. The following amendments shall be made in the Sales Tax Act, 1951 (III of 1951), namely:-(1) in section 17, for the words “High Court Division” and “Appellate Division” wherever occurring the words “High Court” and “Supreme Court” shall respectively be substituted;(2) in section 18, for the words “High Court Division” the words “High Court” shall be substituted;(3) in section 27, for sub-section (2A) the following shall be substituted, namely:-“(2A) Subject to such conditions, limitations or restrictions as it thinks fit to impose, the Board may, in such general cases as may be prescribed or in particular cases by special order, authorise the repayment in whole or in part, of the sales tax paid on such goods manufactured or produced in Bangladesh, or on raw materials used in the manufacture or production of such goods, as have been exported out of Bangladesh.”.