You possibly mean -
"Why does multiplying a fraction by a whole number, 'cancelling' and then putting it over the whole number again, produce a 'different' but equivalent fraction?
(Here I am considering [MATH]\frac{2}{3}[/MATH] and [MATH]\frac{4}{6}[/MATH] 'different' fractions, in that they use different pairs of whole numbers, but they both represent the same real number, so are equivalent fractions).
Take a fraction [MATH]\frac{a}{b}[/MATH] and multiply it by a whole number c. You get [MATH]\frac{ac}{b}[/MATH][MATH]\begin{align*}\frac{a}{b} \times c &= \frac{ac}{b}\\
\div c \hspace2ex \frac{a}{b}&=\frac{\frac{ac}{b}}{c}
\end {align*}[/MATH]Clearly this is only the 'same fraction' if [MATH]b=c[/MATH] and [MATH]\frac{ac}{b}[/MATH] is a whole number
Also, these must be equivalent fractions, since as pointed out by other posts, if you multiply by c and then divide by (non-zero) c, you get back to the number you started with.