Well, not knowing your device info so I can't look up the specs for it, however it sounds like your tablet has a limitation of that size card max. All tablets have a limitation on what they will allow in a SD card. So if your says 32GB is the max, then while you could physically put a 64 or even a 256 in the device (if they came in the size you need) but it wouldn't function correctly. Either the device wouldn't even mount the card, it wouldn't allow you to access the card possibly giving you errors, it will accept the card, but only allow you to still write to 32 GB of it max, or it will write on the card (all of the card) but when you try to access anything it either won't, or gives you errors.
Always best to check the tablet's specs before getting it.