#!/usr/bin/perl
use strict;
use warnings;
local $" = "'\n'";		
open( STDERR, ">&STDOUT" );
my $xlsx_WSD = ( "C:\\Temp\\data.csv"),, 1;
my @csvtemp;

open( FILE,  "<$xlsx_WSD" )  or die "oops\n";
my %data;

my @titles; #heaader row

while (<FILE>) {
    chomp;
    my @strings=split(/,/); 
    foreach (my $i=0; $i<=$#strings; $i++) {
        #header titles
        if ($.==1) {
            $titles[$i]=$strings[$i];
        }

        else {
            push @{$data{$titles[$i]}}, $strings[$i];
}
        }
}
			foreach (@titles){
    local $"="\t"; 
    print  "$_ \t= @{$data{$_}}\n";

}