read text file

[John]

I need to create an app to read text files and upload the data into SQL. The
text files are in different format so I want to run a method based on the
first line of my text files,

1. One of my text files look like this:
New Sales
BMW, VIN12345678989, 12122005,0,JSmith
Lexus, VIN98765432100, 01012004,1,JSmith

2. another text file looks like this;
Used Sales
BMW, VIN12345678989, 12122005,0,JSmith
Lexus, VIN98765432100, 01012004,1,JSmith

how can i run the New process if Line 1 = New, and run the Used process if
line 1= Used.
they actually go into two different tables, so I need a process for each.
The user will be allowed to upload these files via a web page on the
companies intranet