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    <title>Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.</title>
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    <description>Micro films, facsimile copies, computer-generated printouts and electronically stored information are treated as documents for GST purposes and are admissible in proceedings without production of the original, subject to the statutory conditions. A supporting certificate must identify the document, explain how it was produced, and provide relevant particulars of the device used to show that it was generated by a computer.</description>
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      <title>Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.</title>
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      <description>Micro films, facsimile copies, computer-generated printouts and electronically stored information are treated as documents for GST purposes and are admissible in proceedings without production of the original, subject to the statutory conditions. A supporting certificate must identify the document, explain how it was produced, and provide relevant particulars of the device used to show that it was generated by a computer.</description>
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