2. Definitions.

In this Act, unless the context otherwise requires,—

(18) "earlier law" means the Assam General Sales Tax Act, 1993, or the Assam Taxation (On Luxuries) Act, 1997 (Assam Act XII of 1993 Assam Act VIII of 1997) as amended from time to time, and includes enactments which have validated anything done or omitted to be done under the said Acts;