" Section 8 of the Amendment Act which repealed Ordinance V of 1985 further provided as follows: "8.(2) It is hereby declared that notwithstanding anything contained in section 7 of the Bombay General Clauses Act, 1904, on such repeal, the following consequences shall ensue: (a) The Eligibility Certificate and the Certificate of Entitlement issued to any Registered dealer of the Eligible Unit other than the Registered dealer of Edible Oil Unit shall not be deemed to have been cancelled; and (b) Where the Certificate of Entitlement and the unused Form BC are surrendered by any Registered dealer of the Eligible Unit other than Registered dealer of Edible Oil Unit, the same shall be restored to the Registered dealer, who has surrendered the same; (c) The Registered dealer of the Eligible Unit other than the Registered dealer of Edible Oil Unit shall be deemed to have been entitled to claim the same benefits of exemption of sales tax to which he was entitled before the commencement of the said Ordinance; (d) Any Sales Tax on sale of finished goods recovered by any Registered dealer of the Eligible Unit other than the Registered dealer of Edible Oil Units during the period from the commencement of the said Ordinance till the publication of this Act in the Official Gazette, shall be paid into PG NO 79 Government Treasury alongwith the return and the tax so paid shall stand forfeited to the State Government and thereupon the provisions of sub section (6) of Section 38 shall mutatis mutandis apply to the tax so forfeited." Thus it may be seen that by reason of Act XV of 1985, the sales tax exemption facility originally granted under the Package Scheme of Incentives 1979 to all small scale units newly started stood withdrawn only in so far as edible oil units are concerned, and not to small scale units engaged in producing non edible oils.