JUDGMENT M. M. Lal, J. 1. In both these writ petitions, filed under Article 226 of the Constitution of India, the petitioners have prayed for a writ of mandamus restraining the Municipal Board, Moradabad, respondent no. 2 from charging any octroi on petrol, mobil oil and diesel oil, which are sold to them by the Indian Oil Corporation Ltd. and Bharat Petroleum Corporation Ltd. As common questions of law are involved in both these writ petitions, hence these are being disposed of by a common judgment. 2. Krishi Diesel Filling Station, petitioner no. 1 of writ petition no. 12149 of 1989 has got petrol and diesel oil pump situated on the Patiapara Mill Road Crossing, Chandpur, district Bijnor and Bansal Automobiles, petitioner no. 2 of the said writ petition has its petrol and diesel oil pump on Dhansury Road at Chandpur, district Bijnor. Petrol and diesel oil pump of Gupta Filling Station, petitioner of the other writ petition is situate on Noorpur, Chandpur Road at Noorpur, district Bijnor. The Indian Oil Corporation Ltd. and Bharat Petroleum Corporation Ltd., have got their Depots Within the limits of Municipal Board, Moradabad, wherein they store diesel and petrol imported from outside after payment of octroi duty to the Municipal Board, Moradabad. The petitioners purchase petrol, mobil oil and diesel oil from the said corporations. The said petroleum products are then sold by the petitioners at their respective petrol and diesel oil pumps situate in district Bijnor. The case taken up by the petitioners is that because the entire petroleum products sold to them by the aforesaid corporations are used, sold and consumed within the district of Bijnor hence the said products are not liable to any octroi duty at Moradabad inasmuch as the requirements of section 128 of P. Municipalities Act, 1916 are not satisfied. The Municipalities draw their power to levy tax from section 128 of the U. P. Municipalities Act. The said section, which provides for imposition of various types of taxes by the Municipal Boards, insofar as it is relevant for our purpose, is reproduced below :- "128. The Municipalities draw their power to levy tax from section 128 of the U. P. Municipalities Act. The said section, which provides for imposition of various types of taxes by the Municipal Boards, insofar as it is relevant for our purpose, is reproduced below :- "128. Taxes which may be imposed-(1) Subject to any general rules or special orders of the State Government in this behalf, the taxes, which a board may impose in the whole or any part of a Municipality are - x x x x xx (viii) an octroi on goods or animals brought within the municipality for consumption, use or sale therein". 3. According to the said provision octroi can be validly levied provided the following two conditions are fulfilled :- (i) goods should be "brought within" the limits of Nagarpalika ; and (ii) they should be brought for 'consumption, use or sale therein". 4. There is no dispute in this case that the petroleum products are "brought within" the limits of Nagarpalika Moradabad by the aforesaid corporations from outside. With regard to the second condition, learned counsel for the petitioners has urged before us that the particular petroleum products which are sold to or which are purchased by the petitioners from the aforesaid corporations cannot be said to have been brought within the limits of Nagarpalika, Moradabad for the purposes of consumption, use or sale therein. The Nagarpalika Moradabad on the other hand has taken a case in the counter-affidavit that the said petroleum products are sold by the aforesaid corporations to the petitioners within the limits of Nagarpalika, Moradabad. In our view when the said petroleum products are sold by the aforesaid corporations to the petitioners within the limits of Municipal Board Moradabad, the aforesaid second condition of section 128 (1) (viii) is also satisfied because it cannot be then said that the said petroleum products were not brought within the limits of Nagar Palika, Moradabad for sale therein. Learned counsel for the petitioners has referred to us the various annexures filed by the petitioners along with the writ petition with a view to show that the aforesaid petroleum products are not sold by the aforesaid corporations within the limits of Nagarpalika but are sold in district Bijnor. Learned counsel for the petitioners has referred to us the various annexures filed by the petitioners along with the writ petition with a view to show that the aforesaid petroleum products are not sold by the aforesaid corporations within the limits of Nagarpalika but are sold in district Bijnor. In view of the case taken up by the Municipal Board Moradabad in their counter-affidavit that the petroleum products are sold by the aforesaid corporations to the petitioners within local limits of Nagarpalika Moradabad we are not inclined to decide the said disputed questions of fact. It will, however, suffice to state here that the said assertion made by the Nagarpalika Moradabad in the counter-affidavit is not without basis. The petitioners themseleves have filed (See annexure no. R. A. 1 of the writ petition no. 12149 of 1989), a cash memo issued by the Bharat Petroleum Corportion Ltd. at Moradabad on 21-7-1989. The very fact that a cash memo was prepared at Moradabad shows that the payment of the petroleum products purchased by M/s. Bansal Automobiles petitioner no. 2 of writ petition no. 12149/89 was made at Moradabad. The said circumstance indicates that the sale itself took place at Moradabad. Anyway, when the petroleum products are imported by the aforesaid corporations from outside within the limits of Municipal Board Moradabad and when the said corporations make payment of octroi duty willingly without any objection whatsoever, the petitioners have no locus standi to state that the said petroleum were not brought by the said "corporations within the limits of Nagarpalika Moradabad for consumption, use or sale therein. Even at best if it may be said that the said corporations wrongly paid the octroi duty to the Municipal Board on the said petroleum products then the said corporations, and not the petitioners can claim refund of the said octroi duty on establishing that the petroleum products subjected to octroi duty were not brought within the Municipal limits for consumption, use or sale 5. Learned counsel for the petitioners has urged before us that even if it may be presumed that the aforesaid corporations had sold the aforesaid petroleum products to the petitioners within the limits of Nagarpalika Moradabad, no octroi duty is payable on the same because the said petroleum products cannot be said to have been imported within the limits of Nagarpalika Moradabad for consumption therein. In support he has cited the case of Burmah Shell Oil Storage and Distributing Co. of India Ltd., Belgaum v. Belgaum Borough Municipality, Beigaum, AIR 1963 SC 906 . In our opinion neither the said argument has got any force nor the said ruling helps the petitioners. That was a case which was filed by the Burmah Shell Oil Storage and Distributing Company of India Ltd. itself. The case arose out of the proceedings commenced by the said company against the Municipality under Article 226 of the Constitution for a writ to prohibit the Municipality from charging octroi from the company on its products brought inside the octroi limits for sale. The said company was a dealer in petrol and other petroleum products which it manufactured in its refinery situate outside the octroi limits of Belgaum Municipality. It brought those products inside that area either for use or for consumption by itself or for sale generally to its dealers and agencies who in their turn sold them to others. According to the company the goods brought by it within the octroi limits could be divided in four categories as follows :- "1. Goods consumed by the Company ; 2. Goods sold by the Company through its dealers or by itself and consumed within the octroi limits by persons other than the Company ; 3. Goods sold by the Company through its dealers or by itself inside the octroi limits to other persons but consumed by them outside the octroi limits ; and 4. Goods sent by the Company from its Depot inside the octroi limits to extra municipal points where they are bought and consumed by persons other than the Company." 6. The Company claimed in the High Court that it was not liable to pay octroi on categories other than the first. This claim was rejected but the Municipality agreed to give a refund according to rules in respect of fourth category. In the said case the Hon'ble Supreme Court held that the Company was liable to pay octroi tax on goods brought into local area (a) to be consumed by itself or sold by it to the consumers direct and (b) for sale to dealers who in their turn sold the goods to consumers within the municipal area irrespective of the fact whether such consumers brought them for use in the area or outside it. Accordingly the appeal filed by the Company before the Supreme Court was dismissed. The observations made by the Hon'ble Supreme Court in the said case that the octroi would be payable on goods brought into local area and sold to consumers within the Municipal area even when the consumers brought them for use outside the said Municipal area negative the aforesaid argument advanced by the learned counsel for the petitioners. The said ruling, therefore, does not help the petitioners but on the other hand it gives strength to the case of Nagarpalika Moradabad that when the aforesaid petroleum products are sold by the aforesaid corporations to the petitioners within the Municipal area of Moradabad, the said products were not exempt from payment of octroi duty even if the said products were taken out by the petitioners from Moradabad to district Bijnor for sale in their petrol and diesel pumps. The same point came for consideration in the case of M/s. Hiralal Thakorlal Dalai v. Broach Municipality, AIR 1976 SC 1446 and the Hon'ble Supreme Court observed that the law on the subject matter of the said controversy had been laid down quite clearly in the case of Burmah Shell Oil Storage and Distributing Co. v. Belgaum Borough Muncipality (supra). Accordingly the view already taken was re-iterated. Recently a similar controversy was raised in Civil Misc. Writ Petition No. 12974 of 1989 M/s Dhanaura Filling/Service Station Mandi Dhanaura, district Moradabad v. State of U. P. decided by a Division Bench of this Court on 29-11-1989. In that case the petitioners had prayed for a writ of mandamus seeking to restrain Nagarpalika Moradabad from charging from the petitioners any octroi on petrol, diesel oil and mobil oil or any other petroleum products taken from Moradabad but consumed at Mandi Dhanaura. In the said case as well this Court, after examining section 128 of the U. P. Municipalities Act and the case law on the point, took a view that the levy of octroi on the petitioner by the Nagarpalika Moradabad was not illegal and that the provisions of section 128 of the said Act were clearly attracted to the instant case. 7. Learned counsel for the petitioners has referred to us a judgment dated 10-10-1989 delivered by a Division Bench of this Court in Civil Misc. 7. Learned counsel for the petitioners has referred to us a judgment dated 10-10-1989 delivered by a Division Bench of this Court in Civil Misc. Writ Petition No. 1483/88-M/s Narain Das Brahma Nand v. State of U. P. In that case after observing that none had appeared for Nagar Palika Moradabad and Indian Oil Corporation Ltd. the writ petition was finally disposed of with a direction to the Nagar Palika Moradabad "that the concerned officer of the Nagar Palika shall verify the documents and the goods being carried by the petitioner from the Depot of the Indian Oil Corporation, within the Municipal limits of Moradabad to Mandi Dhanaura and if on verification they find that the goods are not used, consumed or sold within the Municipal limit of Moradabad, the said officers shall allow the goods to pass through the Municipal limit of Moradabad without realising any octroi from the petitioner or from the Indian Oil Corporation Ltd." 8. We have gone through the above judgment but do not find any thing to support the petitioner's contention. The said judgment does not lay down the contingencies in which the octroi can be levied. No final or concluded opinion on the legality of the octroi imposed by the Nagar Palika Moradabad was expressed This was the view which was also expressed in the case of M/s. Dhanaura Filling/Service Station v. State of U. P. (Supra), where the said case was referred and cited. In our opinion the case of M/s. Narain Das Brahma Nand v. State of U. P. (Supra) cannot be taken as a precedent because precedent is an authority only for what it actually decides and not for what may remotely follow from it. In 1989 (4) Judgment Today 227, M/s. Goodyear India Ltd. v. State of Harayana Hon'ble Supreme Court has also observed that the precedent is an authority only for what it actually decides and not for what may remotely or even logically follow from it. To repeat we are of the opinion that nothing was decided in the aforesaid case of M/s. Narain Das Brahma Nand v. State of U. P. (supra), which may be treated as an authority or precedent to be followed in this case. To repeat we are of the opinion that nothing was decided in the aforesaid case of M/s. Narain Das Brahma Nand v. State of U. P. (supra), which may be treated as an authority or precedent to be followed in this case. Lastly, the learned counsel for the petitioners has referred to us G.O. dated 10-4-1987 issued by the Government by which it exempted petroleum products within the limits of Nagar Palika, Jhansi, from the payment of octroi with regard to which the Indian Oil Corporation Ltd. gave a certificate that the said petroleum products would be exported to nearby districts/Nagar Palikas. On the basis of the same learned counsel for the petitioners has urged that on the same analogy and principle no octroi should be charged on the petroleum products which are exported by the aforesaid corporations from Moradabad to nearby district of Bijnor. In our opinion the said argument is misconceived and devoid of force. Section 157 of the U. P. Municipalities Act, which provides for exemption insofar as it is relevant for our purposes is quoted below :- "157. Exemption.-(1) xxxx (2) xxxx (3) The State Government may, by order, exempt from the payment of a tax or any portion of a tax, imposed under this Act any person or class of persons or any property or description of property." 9. It is thus obvious that sub-section (3) of the said section 157 empowers the State Government to exempt from the payment of tax any property etc. By exercising the said power the State Government exempted from payment of octroi the petroleum products exported by the Indian Oil Corporation from its depot in Jhansi if it gave a certificate that the said products were to be exported to the nearby districts/Nagar Palikas. The State Government has made the said exemption with regard to Nagar Palika Jhansi and not with regard to any other Nagar Palika. We are of the opinion that simply because the State Government by exercising this power under section 157 (3) of the U. P. Municipalities Act has granted any exemption with regard to Nagar Palika Jhansi, it cannot be said that automatically the said exemption would apply to the petroleum products which are exported by the aforesaid corporations from the Municipal limit of Moradabad as well. In case the said corporations want any exemption to be granted to them with regard to these petroleum products which are exported from the Municipal limits of Moradabad then the only way for them would obviously be to approach the State Government to grant the necessary exemption under section 157 (e) of the U. P. Municipalities Act. 10. In result both these writ petitions fail and are accordingly dismissed. However, we make no order as to costs. Petitions dismissed.