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of <h1>Section 145 of Himachal Pradesh GST Act: Digital, microfilm, and facsimile documents valid as evidence with certification.</h1> Section 145 of the Himachal Pradesh Goods and Services Tax Act, 2017, addresses the admissibility of certain types of documents as evidence. It states that microfilms, facsimile copies, computer printouts, and electronically stored information are considered valid documents and admissible as evidence without requiring the original. In proceedings under this Act, a certificate identifying the document and describing its production method, including details of any devices used, is required. This certificate serves as evidence of the document's authenticity and is sufficient if stated to the best of the certifier's knowledge and belief.
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