The prices of petrol in Rajasthan's Sri Ganganagar reached Rs 109 per litre -- highest in the country as the state levies the highest VAT on fuel. The rocketing prices have hit the middle class the most. Diesel prices have also touched Rs 100 per litre in Sri Ganganagar. The district has been the hardest hit as it borders Punjab and Pakistan hence, there are extra transportation costs involved in bringing fuel from depots to pumps.