Generally speaking, this specific case works on my phone (GNex + CM9) without Tasker at all. If music is playing and a call comes in(or I start one), it will resume after I hangup. That said, I use AmazonMP3, so maybe Google Music does not do that.
Here is a simple way I would solve it - though as I mentioned, it may conflict with built in functionality. This will also add "InCar" variable and "PhoneInUse" variable you can use in other tasks. Lastly, this may start music in car, even if you do not have music playing. I have not found a reliable way to detect if music is playing with AmazonMP3 - but checking if %MTRACK is set may work for GoogleMusic. If that is the case, set ResumeMusic variable in PhoneInUse task only if MTRACK is set to remove that scenario.
Profile 1: InCar
Context
Bluetooth (your car kit bluetooth id) connected
Headphones inserted
Enter Task:
Set Variable InCar
Start Google Music App,
Wait a few secs,
Press Pause,
Press Pause/Play (this will guarantee it will be playing in the end even you were already playing)
Exit Task:
Clear Variable InCar
Profile 2: PhoneInUse
Context:
Phone Offhook
Task:
Set Variable PhoneInUse
Set Variable ResumeMusic [if MTRACK is set (the if clause here is optional)]
Press Pause if InCar (you may not need this)
Profile 3: PhoneNoInUse
Context:
Phone Idle
Task:
Clear Variable PhoneInUse
Clear Variable ResumeMusic if not InCar (in case you left car while talking on phone)
Press Pause if ResumeMusic
Press Pause/Play if ResumeMusic
Clear Variable ResumeMusic
HTH
-M