The command pkginfo is to list the files for the installed package. I am looking for the command to list the files in NON Installed package.
For example:- I would like to see the files in the package abc-sol10x_9.11.pkg without installing it. I could do it for rpm using rpm -qpl file_name but I am not sure for .pkg
That's overkill. Just extract the pkginfo and pkgmap information from the package datastream to a temporary directory and you'll get the package files and more information there. For example (using a compressed package):
pkgtrans -i <(gunzip < somepackage.pkg.gz) /tmp/foo/ all
less $(find /tmp/foo -type f)