Section 2(12) in The Gujarat Value Added Tax Act, 2003
(12)[ "earlier-law" means any of the following laws, that is to say:- [This clause was substituted by Gujarat Act No.6 of 2006 Section 3(3)](i)the Bombay Sales of Motor Spirit Taxation Act, 1958, (Bombay LXVI of 1958)(ii)the Gujarat Sales Tax Act, 1969, (Gujarat 1 of 1970); or(iii)the Gujarat Purchase Tax on Sugarcane Act, 1989; (Gujarat 11 of 1989)as amended from time to time and includes enactment which have validated anything done or omitted to be done under these laws;]
