When vertically polarized light is incident on a sheet of polarizing material with a transmission axis oriented vertically, 100 per cent of the light is transmitted through the material.
Transverse waves have a feature called polarization that describes the geometric orientation of the oscillations. In a transverse wave, the oscillation's direction is opposite the wave's motion direction in a 3D space. For vertically polarized light, the direction of oscillations has been restricted to the vertical direction.
Polarising material refers to a specially created material that has slots which allow light radiations oscillating in that particular direction to pass through. Hence the resultant radiation becomes polarized
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