Microsoft has recently been working with OEMs to offer upcoming Windows tablets in 2014 for both personal and business use. But now it looks like the Redmond giant has other things in mind.  

According to a report by GSM Arena, Microsoft has recently cut the costs of its Windows 8.1 tablets including the Toshiba Encore, Lenovo Miix 2, and the Dell Venue Pro. 

In the report, the costs for each tablet were cut by as much as $70. What exactly does Microsoft intend to do here?

In the same report, the Redmond manufacturer is allegedly planning to take on the Android tablet market head-on, particularly the Nexus 7 by Google itself. 

Considering the pricing of the Nexus 7 and some of the Windows-powered slates mentioned, there are some customers who will really find a difficult time making a decision. Windows 8.1 tablets are known for their productivity and their detachable keyboard accessory, while slates running on Android are able to benefit from the platform's great user interface and the Play Store. 

However, the Windows devices are all run by Intel Bay Trail chipset. While it is certainly a powerful one, it has not been extensively tested yet as the top chipset for mobile devices. 

If you want to get your hands on the cheaper Windows 8.1 tablets here, you better head directly to Microsoft store. The Toshiba Encore and Lenovo Miix 2 are now priced at $249, and the Dell Venue Pro now has a price tag of $229.