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of <h1>U.S. compensatory tax doctrine allows discriminatory taxes if serving legit local purposes; differs from Indian constitutional rules.</h1> The compensatory or complementary tax doctrine, as recognized by the U.S. Supreme Court, justifies facially discriminatory taxes by ensuring they serve a legitimate local purpose unattainable by nondiscriminatory means. This doctrine requires that the tax on interstate commerce roughly approximates the intrastate tax burden and that the taxed events are substantially equivalent. However, this concept differs from the Australian and Indian contexts. In India, compensatory taxes must align with the constitutional scheme, specifically Part XIII, which does not provide exceptions for such taxes. The Indian Constitution requires that all legislative powers remain subject to constitutional provisions, and compensatory tax legislation cannot be insulated from scrutiny under Part XIII.
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