In this Act, unless the context otherwise requires,.

(12) "earlier law" means any of the following laws, that is to say:

(i) the Bombay Sales of Motor Spirit Taxation Act, 1958,

(ii) the Gujarat Sales Tax Act, 1969. or

(iii) the Gujarat Purchase Tax on. Sugarcane Act, 1989,

as amended from time to time and includes enactments which have validated anything done or omitted to be done under these laws;