A dealer sold a refrigerator for Rs. 30,000 plus levied 13% VAT to the retailer. If the retailer spent Rs. 1,100 on transportation cost, Rs. 5,000 on local tax and made Rs. 10,000 profit and then supplied to a customer, how much did the customer pay the VAT amount on the refrigerator at the current rate of VAT? How much VAT amount does the retailer get back ?