This Vehicle Speed Sensor(VSS) is form Toyota G52 5 speed manual gear box and drive wheel has 22 teeth.

(+) pin  connect to 12V (+)ve via igniton switch.

(-) pin  connect to vehicle Ground. For better results connect pin directly to battery (-)ve terminal.

P pin is the digital signal output to electronic speedometer which generates 0V and ~12V according to gearbox output shaft rotation speed.