Reason (R): Sound waves cannot be polarised but light waves can be.
Solution:
Assertion (A) is true because sound waves are mechanical and require a medium, whereas light waves are electromagnetic and can propagate in vacuum.
Reason (R) is true as sound waves are longitudinal and cannot be polarised, while light waves are transverse and can be polarised. However, the ability to polarise is unrelated to propagation through a vacuum.
Thus, (R) is not the correct explanation of (A).
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