help to find out a tablet with calling facility

hi guys , i want to buy a tablet . but the fact is that i haven’t bough any android mobile / smart mobile .but this time i want to jump directly to a tablet which cost should be around 20k – 25k but i havn’t idea about any good tablet .

i don’t know what should be feature which should be in a good tablet . for this purpose when i googling i found that ipad is best but i can’t afford too much expensive around 40k . so my choice is basically concentrate on galaxy tab but i want it with calling facility ,but the confusion is that so much type of galaxy is in market which mislead me. if u think something better is avail than galaxy then pls share with me . i think u guys are more geeky so this time pls help me to buy a tab.

thanx in advance