Huwai c2806 mobile set
Imposing VAT twice

I have bought a handset with model huwai c2806 from the dealer SATGURA Telecom, Rama Chand Complex, Civil Line, Roorkee (U.K.) on 16th Sep.'09.Due to some personal inconveniences, I exchanged it with the model huwai c2809 from the same dealer. But the shopkeeper charged me VAT for both the handsets (including the returned handset). So, is it justify that the shopkeeper is charging VAT twice??

Thanking you for your anticipation.