Assertion (A): A plane stress system consists of two principal stresses σ1 and σ2 and a plane strain system consists of two principal strains ε1=σ1/E and ε2=σ2/E. Both the systems are identical.
Reason (R): Stress is proportional to strain.
ε3=0 in plane stress system
In general,
ε3=1E[σ3−μ(σ1+σ2)]
Thus for plane strain σ3 may be non-zero. However in the given problem the strain is given as σ1/E and effect of stress in lateral dimension is neglected.