Input VAT

Our clint is purchasing goods locally and selling interstate. He is paying 5% input VAT and selling against CST i.e 2%. Because of this huge VAT accumulated.i.e in Lakhs.

Now my question is, is there any tax planning to set right that apart from following.

1. He can purchase interstate and sell locally

2. He can purchase locally and sell locally.

I requerst experts to give me suggestions other than mentiones above.

Thanks in advance.