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of <h1>Microfilms, facsimiles, and printouts are valid evidence under Section 145 of Uttarakhand GST Act 2017 with certification.</h1> Section 145 of the Uttarakhand Goods and Services Tax Act, 2017, establishes that microfilms, facsimile copies, and computer printouts are considered valid documents and admissible as evidence in legal proceedings under this Act. These documents, including electronically stored information and hard copies, do not require the original for proof. To admit a statement from such documents, a certificate must be provided, identifying the document and detailing the production method and device used. This certificate serves as evidence, based on the certifier's knowledge and belief, of the document's authenticity.
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