The phenomenon, due primarily to the anisotropy of the polarizability of the scattering medium, resulting from the fact that the electric vectors of the incident and scattered beams are not coplanar and that, therefore, light scattered from a vertically (horizontally) polarized incident beam contains a horizontal (vertical) component.
Source:
Purple Book, 1st ed., p. 67 (http://old.iupac.org/publications/books/author/metanomski.html)