#! perl -slw
use strict;

my $data = do{ local $/; <DATA> };
my $noOfFieldsMinus1 = 5;

my @records = $data =~ m[
    (
        (?:
            (?:
                "[^"]+"  ##"
            |
                [^,]+
            ) ,
        ){$noOfFieldsMinus1}
        (?:
            "[^"]+"  ##"
        |
            \S+
        )
    )
    \s+
]gx;

print for @records;

__DATA__
"Business Date","Location Name","Revenue Center Name","Tender Count","Tender Name","Tender Total" 2007-05-14 00:00:00.0,"Aville","x",300,"b",6899 2007-05-14 00:00:00.0,"Aville","x",6,"c",198.50 2007-05-14 00:00:00.0,"Aville","b",290,"Cash",12336.10 2007-05-14 00:00:00.0,"Bville","c",14,"d",958.40

##</code><code>##

C:\test>615576
"Business Date","Location Name","Revenue Center Name","Tender Count","Tender Name","Tender Total"
2007-05-14 00:00:00.0,"Aville","x",300,"b",6899
2007-05-14 00:00:00.0,"Aville","x",6,"c",198.50
2007-05-14 00:00:00.0,"Aville","b",290,"Cash",12336.10
2007-05-14 00:00:00.0,"Bville","c",14,"d",958.40