JUDGMENT

SYED ARSHAD ALI, JUSTICE:---.---(1). This consolidated judgment is aimed at deciding the instant petition as well as connected petitions, the detail whereof has been provided in Annexure ‘A’ to this judgment, challenging the amendment in Entry No. 151 of the Sixth Scheduled to the Sales Tax Act, 1990 through Finance Act, 2024.2. Mr. Isaac Ali Qazi, Advocate, learned counsel appearing on behalf of the petitioner has referred to the history of extension of laws to the erstwhile Federally Administered Tribal Area/ Provincially Administered Tribal Area (“FATA/PATA”) and has argued that the fiscal laws i.e. Income Tax Ordinance, 2001 (“Ordinance, 2001”) as well as the Sales Tax Act, 1990 (“Act, 1990”) were never extended to FATA/PATA as there has been a dispute between the persons and the carrying business in the erstwhile FATA/PATA Revenue. He next argued that even after the omission of Article 247 from the Constitution of the Islamic Republic of Pakistan, 1973 (“Constitu...