On smooth plane,
v2 = 2(g sin θ).s ......(1)
On rough surface, (inclined plane)
\((\frac{v}{n})^2\) = 2(g sin θ - µg cos θ)s .......(2)
On equating the values of v2 from equation (1) and (2)
2g sin θ s = 2n2 (g sin θ - µg cos θ)s
or g sin θ = n2 g sin θ - n2 µg cos θ
or n2µg cos θ = n2 g sin θ - g sin θ = g sin θ(n2 - 1)
\(\mu = \frac{\sin\theta}{\cos\theta}\frac{(n^2 - 1)}{n^2}\)
or \(\mu = \tan\theta\left(1 - \frac{1}{n^2}\right)\)