#!/usr/bin/perl -w
use strict;
use warnings;
use Test::More qw(no_plan);
use Data::Dumper;

my $expected = {
          'SET1' => [
                      [ '0','100','BOOK'],
                      [ '1','150','PENCIL'],
                    ],
          'SET2' => [
                      [ '2','111','ERASER'],
                      [ '2','200','PEN'],
                      [ '0','220','BLACKBOARD'],
                      [ '1','300','CHALK'],
                    ]
        };

my $key;
my %hoa;

my @arr;
while ( <DATA> )
{  
   chomp;
   next if (/^\s+/);
   if ( /^SET/ ) {
     my @KEY = split (/[\s:]/,$_);
     $key = $KEY[2];
} elsif (/^\d/) {
       my @INST = split(/,/,$_);
       push @arr, [@INST];
	}
   $hoa{$key} = [ @arr];
}
Test::More::is_deeply (\%hoa, $expected);

print '%hoa' . "\n" . Dumper(\%hoa);

__DATA__
SET: SET1

0,100,BOOK
1,150,PENCIL
====

SET: SET2

2,111,ERASER
2,200,PEN
0,220,BLACKBOARD
1,300,CHALK
====