Issuing receipts is part of the cost of doing business which requires investments in infrastruture, maintenance, records keeping and reporting. They're a direct liability traceable to and accountable by the business noted.

Furthermore, a business that accepts returns is the cost paid to increase customer confidence; it's called risk mitigation. Any return accepted is revenue rescinded and indirect cost incurred by the business to restock with the aim of winning future conversion.

A business issuing receipts as required by law is a consumer protection mechanism; a business retaining its receipts is for tax compliance.