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Whenever the racquet face is travelling in one direction and pointing in another at the point of contact, spin is created. The angle between the direction of travel and the direction the face is pointing is called the angle-of-attack (AOA). If the racquet is travelling up but the face is pointing foreward, you get topspin. If the racuuet is travelling down you get underspin.
This is not the only way to produce spin (see the Federer Forehand), but it is the most fundemental - it is part of every stroke you hit because nothing in tennis is hit flat, at least not intentionally.
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