#!/usr/bin/env perl

use strict;
use warnings;
use Data::Dump;

undef $/;
my $data = <DATA>;
$data =~ s/\n+/ /g;

my @cars = map { s/ $//; $_ }
  map { s/^ //; $_ }
  grep { $_ ne "" } split /CARS/, $data;

my %cars;

for (@cars) {
    my @record = map { s/ $//; $_ } split /\+|\*\./;
    my @basic = split / /, shift @record;
    my $brand = shift @basic;
    $cars{$brand}{models}{basic} = [@basic];
    $cars{$brand}{comment}       = pop @record;
    $cars{$brand}{models}{plus}  = [ map { split( ' ', $_ ) } @record ];
}

dd \%cars;

__DATA__
CARS TOYOTO Etios Innova Camry

+Fortuner Corolla

*.This is Class cars.

CARS HYUNDAI Verna i10 i20

+Eon Xcent

+Tucson

*.It is best cars.

CARS HONDA City Brio Amaze

+Accord

*.This is Luxury cars.


##</code><code>##

krls-mac-mini:Desktop karl$ ./cars.pl 
{
  HONDA   => {
               comment => "This is Luxury cars.",
               models  => { basic => ["City", "Brio", "Amaze"], plus => ["Accord"] },
             },
  HYUNDAI => {
               comment => "It is best cars.",
               models  => {
                            basic => ["Verna", "i10", "i20"],
                            plus  => ["Eon", "Xcent", "Tucson"],
                          },
             },
  TOYOTO  => {
               comment => "This is Class cars.",
               models  => {
                            basic => ["Etios", "Innova", "Camry"],
                            plus  => ["Fortuner", "Corolla"],
                          },
             },
}