Paying VAT for goods NOT bought.

On 30.12.15 I lay-bought a guitar from this supplier. Early in January I changed my mind and went there to cancel the deal, expecting to pay 10% handling fee off my R500 deposit. This person told me they do not cancel lay-buys. I asked what now about my money. He said he will speak to his dad who was not there at the time, because it was his company at the time.<br> I went back early in February with a witness. He then said I must pay 14% VAT on the whole price off my deposit which resulted in about R280.00. He then proceeded to give me R218.00 change. I then told him to keep the money and gave it back. I said I am going to speak to an accountant. The accountant phoned him and he gave his dads email account but no phone number. He then promised he will let the accountant get back to him. The accountant never phoned. Yesterday I phoned one more time to find out why it is taking the accountant two months to return a phone call. Pieter Smuts Junior then gave me his fathers number. He promised to try and sort it out. I asked him the first i went back for his lay-buy policy and he informed me they do not have one. So the implications is that he should return my money in full. Why VAT ??