Taking the elegant formalism of Tversky et al.'s _Foundations of
Measurement_ (which I don't claim is entirely consistent with SI),
whereby a "dimension" is a 1-dimensional vectorspace (over the
reals, generally) with basis the corresponding unit, the dual
of that space being the 1-dimensional vectorspace with basis
"per [that] unit", compounding of dimensions (and pers) being
tensor product, and so on, I would say that there *is* no
"SI unit of fuel consumption", only for each fuel an "SI
unit of [that] fuel consumption"; so your equation should
have liters-of-[that] in the numerator on the left, and
[that] as a (tensor) factor on the right (and of course
there isn't a denominator, there's just a tensor product
with the dual of "100 km", viz., "1/100 per km").
Lee Rudolph