Dear Maulik, your statements do not seem to make sense.
1) Rate will depend on production cost, taxes, duties, cess, and distribution costs. and not wether you burn it or just throw it away, once you have purchased it.
Just as the mango that you purchased cost the same whether you eat one mango per day or 7 mangoes per day, or just throw them away.
2) A person using a vehicle x giving an average of 2 KM per litre of petrol at Rs 30 (your base) will travel 1 KM by spending Rs 15
Another person using vehicle y giving an average of 40 KM per litre of petrol will travel 1 KM by spending Rs 0.75 paise.
The person using an inefficient vehicle will always pay more.
