A clothing retailer has a policy of taking back items of clothing that customers have purchased, and refunding the purchase price, simply because the purchaser has changed his or her mind about the item. The retailer does not have a legal obligation to do this under the consumer protection legislation that applies in the jurisdiction in which it operates. If this is the usual practice of a particular retailer, and the retailers policy is well-known or has been made known to customers.

Required:

If there are chances of sales return from the customer, then should a provision be created by the company or not? Give reasons as well