Let µ be refractive index of the transparent surface. If ip is polarising angle and r is the angle of refraction as shown in Fig. then from Snell’ law, we have
µ = \(\frac{sin\ i_p}{\sin r} \) ...........(1)
From Brewster’ law, we have
µ = tan ip = \(\frac{sin\ i_p}{cos\ i_p} \) .........(2)
From Eqs. (1) & (2), we have
\(\frac{sin\ i_p}{\sin r} = \frac{sin\ i_p}{cos\ i_p} \)
or sin r = cos ip
or sin r = sin (90° - ip)
or r = 90° - ip
or ip + r = 90°
i.e. the reflected and refracted beams of light at polarising angle are perpendicular to each other.