On two planes shear stresses are not equal and opposite, so θ ≠ 90°. Choose an x–y coordinate system. To some suitable scale take OA = 100 MPa.
AB = +40 MPa
OC = +40 MPa
OD = +30 MPa
Two points B and D lie on Mohr’s stress circle at the point (Fig. 3.37). Join B and D and draw perpendicular bisector of line BD, meeting the x-axis at E. Join BE and ED. With E as centre, draw a circle of radius EB or ED, which intersects x-axis at H and I.

Angle between the planes ∠BED = 2θ
1/2 ∠ BED = 40°
Principal stresses, p1 = OH = 122 MPa, p2 = OI = 29 MPa.