The $V-i$ graph for a conductor makes an angle $\theta $ with $V-$ axis. Here $ V$ denotes the voltage and $i$ denotes current. The resistance of conductor is given by
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At an instant approach the student will choose $\tan\,\theta$ will be the right answer. But it is to be seen here the curve makes the angle $\theta$ with the $V-$ axis. So it makes an angle $(90 -\theta)$ with the $i-$ axis.

So resistance $=$ slope $= \tan \,(90 -\theta) = \cot\,\theta$.

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