(8)[ The provisions of sub-sections (5) and (6) of section 10-A shall apply to the articles or things or services referred to in sub-section (1) as if-(a)for the figures, letters and word "1st April, 2001", the figures, letters and word "1st April, 2006" had been substituted;(b)for the word "undertaking", the words "undertaking, being the Unit" had been substituted.
