Let us consider three polaroids A, B and C where C is kept in between A and B.
Using Malu’s Law, the intensity of light emerging from the middle polaroid C is given by,
Therefore, intensity falls on the polaroid at the end (polaroid B) whose polarisation axis makes an angle of ( 90° - θ ) with the polarisation axis of the angle of middle polaroid.
Therefore, Intensity of light emerging from Polaroid B is,
That is, transmitted intensity will be maximum when sin 2 = 1