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<h1>Microfilms, Facsimiles, and Digital Copies Accepted as Evidence Under Section 145 of Orissa GST Act 2017</h1> Section 145 of the Orissa Goods and Services Tax Act, 2017, establishes that microfilms, facsimile copies, computer printouts, and electronically stored information are considered documents and are admissible as evidence in proceedings under the Act. These documents can be used as evidence without needing the original, provided they meet prescribed conditions. A certificate identifying the document and detailing its production process is required to validate the document's admissibility. This certificate must include particulars about any devices used in the document's creation and can be based on the certifier's knowledge and belief.