Edit in JSFiddle

var app = angular.module('app', []);
app.controller('ctrl', function ($scope) {
    $scope.done = false;

    $scope.open = function () {
        var reader = new FileReader();

        reader.onload = function (e) {
            $scope.$apply(function () {
                var records = reader.result.split('\n');
                var keySet = {};
                var x = 0;
                $scope.labels = [];

                for (var i = 0; i < records.length; i++) {
                    var tuple = records[i].split('\t');
                    tuple[0] = tuple[0].trim();

                    
                    if (tuple.length >= 3 && !keySet[tuple[0]]) { // check for 3 columns and duplicate keys
                        keySet[tuple[0]] = true;

                        tuple[2] = tuple[2].trim()
                            .replace(/^"(.+(?="$))"$/, '$1') // remove double quotes
                            .trim() 
                            .replace(/\'/g, "''"); // escape single quotes
                        $scope.labels[x++] = {
                            key: tuple[0],
                            value: tuple[2]
                        };
                    }
                }

                $scope.done = true;
            });
            
            // highlight the syntax
            sh_highlightDocument();
        }

        // get <input> element and the selected file 
        var tsvFileInput = document.getElementById('fileInput');
        var tsvFile = tsvFileInput.files[0];

        // use reader to read the selected file
        // when read operation is successfully finished the load event is triggered
        // and handled by our reader.onload function
        reader.readAsText(tsvFile);

        // use the file name as the locale
        var locale = tsvFile.name.substring(0, tsvFile.name.lastIndexOf('.'));
        locale = locale.substring(0, 3) + locale.substring(3, 5).toUpperCase();
        $scope.locale = locale;
    }

});

<!-- ** Cross-platform code generator in AngularJS **

Input:  A 3-column tab dilimited file (Local *.txt file in UTF-8)
# Caption key
# Original caption
# Translated caption
e.g.:
lblClientName	Client Name	Client Naam
btnContinue	Continue	Voortzetten
ddlSelectClient	-- Select Client --	-- Selecteer Client --

Output: SQL (Oracle) script (Syntax highlight with SHJS http://shjs.sourceforge.net/)
-->
<div ng-app="app" ng-controller="ctrl">
    <form ng-hide="done">
        <input onchange="angular.element(this).scope().open()" type="file" accept=".txt" id="fileInput" />
    </form>
    <pre ng-show="done" class="sh_oracle">
SET DEFINE OFF;
        <span ng-repeat="label in labels">
MERGE INTO LABEL USING DUAL ON (LANGUAGE_CODE = '{{locale}}' AND LABEL_KEY='{{label.key}}')
WHEN NOT MATCHED THEN INSERT (LANGUAGE_CODE, LABEL_KEY, LABEL_VALUE)
VALUES '{{locale}}', '{{label.key}}', '{{label.value}}')
WHEN MATCHED THEN UPDATE 
SET LABEL_VALUE='{{label.value}}';
        </span>
COMMIT;
    </pre>
</div>