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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Microfilms, facsimiles, and digital copies are valid evidence under Section 145 of the Jammu and Kashmir GST Act, 2017.</h1> Section 145 of the Jammu and Kashmir Goods and Services Tax Act, 2017, stipulates that microfilms, facsimile copies, computer printouts, and electronically stored information are considered valid documents for legal proceedings under this Act. These documents are admissible as evidence without needing the original. To present a statement as evidence, a certificate must accompany it, identifying the document and detailing its production process, including any computer devices used. The certificate serves as evidence, with the information provided based on the certifier's knowledge and belief.
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