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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 145 of Nagaland GST Act: Microfilms, facsimiles, and digital data valid as evidence with proper certification.</h1> Section 145 of the Nagaland Goods and Services Tax Act, 2017, addresses the admissibility of certain types of documents and evidence. It states that microfilms, facsimile copies, computer printouts, and electronically stored information are considered valid documents for legal proceedings under this Act. These documents can be used as evidence without needing to produce the original. Additionally, when presenting such evidence, a certificate must identify the document, describe its production, and provide details about the computer or device used. This certificate serves as evidence of the document's authenticity and production method.
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