#!/usr/bin/perl
use strict;
use warnings;
use Data::Dumper;

my $key;
my %hoa;

while ( <DATA> )
{
   chomp;
   next if (/^$/);

   if ( /^SET/ )
   {
     $key = (split)[1]; # perldoc -f split
   }
   elsif (/^\d/)
   {
       push @{$hoa{$key}}, [ split /,/ ]; # perldoc -f split
   }

}
       print Dumper \%hoa ;

__DATA__
SET: SET1

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

SET: SET2

2,110,ERASER
2,200,PEN
0,220,BLACKBOARD
1,300,CHALK
====