Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
(a) micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or (b) a facsimile copy of a document; or (c) a statement contained in a document and included in a printed material produced by a computer, subject to such conditions as mat be prescribed or (d) any information stored electronically in any device or media, including any hard copies made of such information shall be ‘deemed’ to be a ‘document’ for purpose of this Act and rules made the reunder and shall be accepted in any proceedings the reunder, without further proof or production of the original or any fact state therein of which direct evidence would be admissible – section 145(1) of CGST Act.