Section 145(1) in The U.P. Goods and Services Tax Act, 2017
(1)Notwithstanding anything contained in any other law for the time being in force, -(a)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 may 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 the purposes of this Act and the rules made there under and shall be admissible in any 'proceedings there under, without further proof-or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible.
