For shell elements, is the elasticity tensor for linear-elastic & isotropic materials the same in a local curve-linear (convected) system vs. a local Cartesian system?

I wonder because intuitively, for a shell element & linear-elastic isotropic material, the only direction that matters (material-property wise) is the z direction. And in this case, the local z axis is aligned with the curve-linear coordinate system. But how do we mathematically show it?

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