JUDGMENT

EJAZ AFZAL KHAN, C.J.---By this single judgment, we propose to dispose of Writ Petitions Nos.1134, 1191, 1208, 1239, 1246 and 1617 of 2004, 5, 6, 157 and 158 of 2005, 50, 51, 223, 844 and 854 of 2006 and 1049 of 2007, wherein the petitioners have asked for the issuance of an appropriate writ directing the respondents not to levy and collect the Federal Excise and Regulatory duty on edible oil under any law which has not been extended to the tribal area in terms of Article 247 (3) of the Constitution of Islamic Republic of Pakistan, 1973.2. The learned counsel appearing on behalf of the petitioners contended that where the manufacturing units of the petitioners are located in tribal area, anything imported from abroad for their consumption cannot be subject to the levy of regulatory or excise duty, so long as, the laws imposing such levy, are not extended to such areas. The learned counsel next contended that levy and collection of even Sales Tax under different hue and colour would als...