Admissibility of electronic and reproduced records as evidence without the original permits computer printouts, microfilms and fax copies in GST proceedings.

Microfilms, facsimile copies, computer-produced printed material and electronically stored information (including hard copies) are deemed documents and admissible without the original in proceedings under the Act; a certificate describing the source, production process and devices used suffices as evidence of matters stated therein and may be made to the certifier's best knowledge and belief.

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