If velocity $V$, energy $E$ and time $T$ are chosen as fundamental quantities then dimensional representation of surface tension in this system will be
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Surface tension can also be thought of as Energy per unit Area ($E/L^2$). Since $V=L/T$, then $L^2 = V^2T^2$, making $S = E/(V^2T^2) = EV^{-2}T^{-2}$.