JUDGMENT S. SANKARASUBBAN, J. – This T.R.C. is filed against the order of the Sales Tax Appellate Tribunal, Thiruvananthapuram, in T.A. No. 580 of 1997. The revision relates to the assessment year 1988-89. The assessee is a dealer in electrical goods, marble tiles, etc. Controversy in this revision relates to the rate of tax on sales turnover of marble tiles. The assessing authority taxed the said commodity at the point with first sale in the State at 20 per cent since the said commodity falls under entry No. 88 of the First Schedule to the Kerala General Sales Tax Act, 1963. The assessee filed an appeal. The appellate authority found that they are glazed tiles. The assessee relied on entry No. 88. The appellate authority on examination found enough glazing on the surface of the samples. Thus, the appellate authority held that marbles are glazed tiles coming under entry No. 88 of the First Schedule taxable at 20 per cent on its first sale. Against that the assessee filed second appeal before the Tribunal. The Tribunal in paragraph 3 of its order stated thus : "A sample of the marblex tiles was produced before us. On examining the said product, we are unable to concur with the finding arrived at by the authorities below. It is a kind of P.V.C. flooring and is flexible in nature. As per the technical data furnished in the literature produced before us, the composition has been shown as 'vinyl composition'. We have compared the above product with glazed tiles. It does not have a glossy finish as that of glazed tiles. In our opinion, it cannot be classified along with the other items mentioned in entry No. 88, viz., 'glazed mosaic tiles, mosaic chips, marble tiles, marble slabs and chips'. We, therefore, reverse the findings of the authorities below on this point and direct the assessing authority to accept the rate of tax conceded by the appellant". The Tribunal relied on the decision in Alex P. Alex v. State of Kerala (1998) 6 KTR 69. It is this judgment that is attacked before us. Learned Government Pleader submitted that the only question that has to be considered by the Tribunal is as to whether it is glazed tiles. The composition of the tiles need not be looked into. Even the glazed tiles itself are taxable at 20 per cent. It is this judgment that is attacked before us. Learned Government Pleader submitted that the only question that has to be considered by the Tribunal is as to whether it is glazed tiles. The composition of the tiles need not be looked into. Even the glazed tiles itself are taxable at 20 per cent. On the other hand, learned counsel for the assessee also relied on the decision of this Court in Alex P. Alex v. State of Kerala (1998) 6 KTR 69. There, this Court held that the entry that was relevant was entry 105, which relates to glazed tiles during the assessment year which was in question in that case. This Court held as follows : "The entry specifically includes glazed tiles. It is not the general category of ceramic tiles. Therefore, assessee is perfectly justified in contending that unglazed ceramic tiles will not come within the entry". The product that was in question in that case was unglazed ceramic tiles. We are of the view that the above decision is not of much help to the facts of the present case. As already stated, what the court has to examine is whether it is glazed tile. If it is glazed tiles, then they are liable to be taxed at 20 per cent. Even though the Tribunal referred to some literature, it does not disclose as to what is the literature. The Tribunal is an appellate body. It is the duty of the Tribunal to extract the materials or exhibit the materials in this case. It is not mere subjective satisfaction of the Tribunal. The court should give the reason. We don't know how it differs from the glazed tiles. Further, the Tribunal says that glazeness is not as much as other tiles. In the above view of the matter, we are not able to support the judgment. In the facts and circumstances of the case, we think, the matter requires fresh look at the hands of the Tribunal. Hence, we set aside the order of the Tribunal. We remit the matter to the Tribunal for fresh disposal in accordance with law. T.R.C. is disposed of as above. Ordered accordingly.q