The numbering of the compound which gives the methyl substituent the lowest number is 1-methylcyclohexene and 3-methylcyclohexene and not 2-methylcyclohexene.
In the reaction, the substrate is 2-methyl cyclohexanol. The reaction that takes place here is a dehydration reaction. In the reaction, the acid first protonates that -OH group to form water which is a good leaving group.
A carbocation is now formed and abstraction of hydrogen could occur at carbon number 1 or 3 and the numbering of the compound which gives the methyl substituent the lowest number is 1-methylcyclohexene and 3-methylcyclohexene and not 2-methylcyclohexene.
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