state the physical quantity which is equal to the ratio of potential difference and current define its SI unit
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Resistance is that physical quantity.
Ohm is SI unit
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Electrical Resistance,
R = V/I
The resistance of a conductor is said to be one ohmn if the potential difference applied across its ends is 1 volt and a current of 1 A flows through it.
Its SI unit is ohm.
1 ohm = 1 volt/1 ampere
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