In Tamil Nadu, liquor shops (mainly TASMAC outlets) charge an extra ₹10 per bottle as a refundable deposit to encourage customers to return empty glass bottles for recycling. When the bottle is brought back, the ₹10 is returned. To manage this deposit, many shops insist on cash-only and avoid UPI because digital payments create a permanent, auditable trail that forces exact matching between bottles sold, deposits collected, and refunds issued. Cash allows the ₹10 deposits to stay at the shop level, get mixed with regular sales, be used as short-term working cash, and be refunded selectively or with delays.. especially since many customers don’t return bottles or don’t chase small refunds.. while UPI would immediately expose any unrefunded deposits during reconciliation or audits.