SAPRU, J. - (1.) The only question in this revision filed by the Commissioner, Sales Tax, is as to whether the Tribunal was right in holding that what the assessee manufactured were bricks and taxable as such or they come within the meaning of "tiles of all kinds" under entry 86 of Notification No. ST-II-1233/x-10 (1)-1974 dated 14th April, 1974. The assessee had obtained a contract from Sharda Sahayak Pariyojana to manufacture what was known as brick tiles which were to be supplied to Sharda Sahayak Pariyojana. These bricks tiles were 50 mm in height, 290 mm in length and 140 mm in width. The process of making, as found by the Tribunal, is the same as the process involved in making of the bricks except that the tiles are a bit longer. The Tribunal found that they were, in fact, a bit flattened bricks different from bricks of normal size and the description of the commodity was a kind of modified form of bricks. In the Oxford English Dictionary, Vol. XI (1961), the meaning of "tiles" is to be found as used in building generally, and including thicker slabs of the shape and quality of brick. Amongst the meanings of the word in the same dictionary are "thin slab of burnt clay, shaped according to the purpose for which it is required; usually glazed and flat or curved for covering the roofs of buildings, flat for lining ovens, etc. ; flat usually glazed and some times acoustically ornamented when used to pave floors, lane, walls, busy places, etc. ; semicylindrical or tunnel shaped when used for the purposes of drainage". There can be found other meaning of the word "tile" in the Encyclopaedia Britannica, Vol. IX, wherein "tiles" are described as follows : " Tile, thin, flat, slab or block used structurally or decroratively in building. Traditionally tiles have been made of glazed or unglazed fire clay, but modern tiles ar also made of plastic, glass asphalt, or asbestos cement, acoustical tiles are manufactured from fibreboard or other sound absorbing materials. Glass blocks are used in partitions. Hollow, ceramic glazed structural tile is used for partitions in public buildings. " Encyclopaedia goes on to add : " Modern ceramic roofing tile, similar to brick, is substantially the same as the classic ancient form; improvements have been made only in manufacturing method, not in design. " So I find that the clay is a common material to both the bricks and the tiles. The process of manufacture are similar. What the assessee manufactured was made in the same way as bricks are made. However, it was described as brick tiles in the contract. The commodity manufactured by the assessee was different is size from the normal bricks that are manufactured. In building trades, it is known as a brick tile. It will certainly come within the meaning of "tiles of all kinds" mentioned in the notification. In the result the revisions are allowed and it is held that in respect of brick tiles being taxed as bricks, as directed by the Tribunal, they shall be taxed as "tiles of all kinds" within the meaning of the notification. The papers will now go back to the Tribunal to pass the necessary orders. The Commissioner, Sales Tax, is entitled to his costs which are assessed at Rs. 200. .;