my %newhash;

while ( my $myRef = $test->fetchrow_hashref ) {
        foreach my $key ( keys %$myRef ) {
                next if ( $key eq "TRANS_ID" );
                my @tryit = split ",", $myRef->{$key};
                my $name;
                foreach my $number ( @tryit ) {
                        $name = $dbh->selectrow_array("SELECT PRODUCT FROM SC_PRODUCT WHERE PRODUCT_ID = $number");                        
                        push @{$newhash{$name}}, $key;
                }
        }
}

foreach my $key ( keys %newhash ) {
        print "$key : @{$newhash{$key}}\n";
}