Confusion b/w vat and cst .

Though i'm ca-ipcc student not even in trainig, but one of my relative thinks that i can better handle their business prob. Actually he is going to form a company for footwear business where he will purchase raw material from one state and aftr converting it into sandals,etc sell to another state. H.O will be in U.P so what are the proceduce of tax for him .cst or Vat and whether is there any tax which a he have to pay to state govt. i.e U.P.