Just search in google for "vcc reseller". Seller usually buy the vcc in bulk so they will get discount for it. And then sell it back for a profit. Thanks.
But what is the amount you require? Also what is the purpose? Verifying in PayPal, Ebay, Adwords etc? I am also planning to sell VCC's. But not for verification purposes. For internet purchases only. Not started, just thinking....
Some banks issues them. For example, in India HDFCBank (hdfcbank.com) issues NetSafe card act like a VCC.
The question of where people got the VCC from puzzles me as well! But as long as it's not my business, I'll be blissful in my ignorance