Concept:
Stress is the internal resisting force developed within a material per unit area.
Two important types are:
• Normal stress → acts perpendicular to the surface
• Shear stress → acts parallel or tangential to the surface
Step 1: Analyze Assertion (A).
The assertion states that shear stress acts perpendicular to the cut surface.
This is incorrect because stress acting perpendicular to the surface is called normal stress, not shear stress.
Hence, Assertion (A) is incorrect.
Step 2: Analyze Reason (R).
Shear stress acts parallel or tangential to the surface of the material.
\[
\tau = \frac{F}{A}
\]
where:
• \(F\) = tangential force
• \(A\) = area resisting shear
Hence, Reason (R) is correct.
Step 3: Choose the correct option.
Assertion (A) is false, but Reason (R) is true.
Therefore, the correct answer is:
\[
{\text{(D) (A) is not correct but (R) is correct}}
\]