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45. A reading of the said entry at Sl. No. 80 of the First Schedule clearly manifests the intention of the Legislature that the State Government cannot specify a rate of tax for raw materials, component parts and inputs which are to be used in the manufacture of the goods which have been specified in the Second Schedule being the exempted goods. But contrary to the said legislative intent, the State Government has incorporating the impugned entry by the second notification prescribing the rate of tax on raw materials, component parts and inputs which are used in the manufacture of any intermediate or finished product except such raw materials, component parts and inputs which find place in the Second Schedule to the Act. Therefore, according to the State Government, for being exempt from levy of entry tax under the Act, the raw materials, etc., should itself find place in the Second Schedule to the Act. The learned single Judge has accepted the contention of the State Government by holding that the words "other than those specified in the Second Schedule as appearing in Sl. No. 80 of the First Schedule should be read as referable to raw materials, component parts and inputs" and not in relation to "intermediate or finished products". In our opinion, even if the interpretation given by the learned single Judge can be held as reasonable and probable, still it cannot be seriously disputed that the entry is capable of equally two plausible interpretations. In this view of the aspect and the established rule of interpretation that in the case of two plausible views regarding interpretation of a charging section in a taxing statute one that favours the tax payer should be adopted, it is declared that no tax on the entry of raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product specified in the Second Schedule can be levied by the State Government and the entry at Sl. No. 81 of the impugned first notification as inserted by the second and third notifications is held to be ultra vires the powers of the State Government to this extent as well.