Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_name_48 ( commercial_operation VARCHAR, gross_capacity VARCHAR, electricity_grid VARCHAR )

### Question ###
Which Commercial Operation has both a Gross Capacity of 417 mw and an Electricity Grid 27.12.1971?

### Accurate SQL ###

SELECT commercial_operation FROM table_name_48 WHERE gross_capacity = "417 mw" AND electricity_grid = "27.12.1971"