Some information for your project

(1) You will require GSM Modem at both transmitter & receiver end.
Both the modems are identical in spec.

(2) You need to put Local Cellphone service provider(like Aittel, BSNL ect) activated SIM card in both the modems

(3) GSM modem send & received data via a simple RS-232 serial port

(4) You will receive Vehicle Location co-ordinates also via serial port

(5) So at Vehicle end yor require MCU with 2 serial port - one for GPS receiver & one for GSM modem

(6)You will receive GPS co-ordinated on GPS serial port & after processing (or Raw data itself) wll be send by MCU through GSM AT command.(You can dowload these command by searching GSM AT Command set)
(these command are like AT+CMGS=mobile no,SMS text ...)

(7) GSM modem at receiver end will receive SMS with GPS Data. Tn be these SMS can be read on PC serial port using very simple appl program written in C or VB

(8) For displaying vehicle location you have to use google maps application library available free for non comm use. This Library is in JAVA script and very easy to use

(9) This project seems to be difficult for yoy people unless strong help from your faulty
(10) If your are from India you can contact me on Mobile No 09428007328 for some additional assistance