Not sure machan, I was under the impression that you need to pay it only if your business revenue exceeds a certain value per year. So car sale guys will definitely have to pay it, But if you do a personal import then I feel like it will be exempt.
I recently had a chat with Stafford Motors, They used to sell used vehicles (that is how I bought my one) but now they only let people just show case the vehicle and then charge a commission after the sale. Reason is because if Stafford sells it they need to pay VAT i.e. the customer has to pay it, But if it is just a normal owner to owner sale then no VAT.