By drawing the F.B.D. of wedge BCE, considering unit thickness of element.
Let σn and τ be normal and shear stresses on the plane BE, Applying Equilibrium conditions to the wedge BCE:
∑Fx = 0
σx (BC) – σn (BE) cos θ − τ (BE) cos (90 – θ) = 0
σx (BC) – σn (BE) cos θ − τ (BE) sin θ = 0 ...(i)
∑Fy = 0
σy (EC) – σn (BE) sin θ + τ (BE) sin (90 – θ) = 0
σx EC – σn (BE) sin θ + τ (BE) cos θ = 0 ...(ii)
Dividing equations (i) and (ii) by BE and replacing
BC/ BE = cos θ and EC/ BE = sin θ
σx cos θ – σn cos θ – τ sin θ = 0 ...(iii)
σy sin θ – σn sin θ + τ cos θ = 0 ...(iv)
Multiplying equation (iii) by cos θ, (iv) by sin θ and adding
σx cos2 θ – σn cos2 θ + σy sin2 θ − σn sin2 θ = 0
σn = σx cos2 θ + σy sin2 θ
putting
Multiplying equation (iii) by sin θ and (iv) by cos θ and then subtracting.
σx sin θ cos θ – τ sin2 θ − σy sin θ cos θ – τ cos2 θ = 0 [∵ (sin2 θ + cos2 θ) = τ]
or (σx – σy) sin θ cos θ – τ = 0
or τ = (σx – σy) sin θ cos θ
τ = 1/2 (σx − σy)sin2θ