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#!/usr/bin/perl
use strict;
...
}
close $in or die $!;
close $out or die $!

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DeviceID,PosTxnID,MobileNumber,Timestamp,PosID,PosUserID,ShopID,Prodco
+de,ProdDescription,ProdDept,ProdGroup1,ProdGroup2,Qty,Value
VINT01,112681,,2018/01/23 00:00,,,2345,ZB101,Acme Widget Large 20 inch
+,,,,1,23.5
...
BPS01,112679,,2018/01/23 00:00,,,2345,ZB701,Acme Widget Circular 20 in
+ch,,,,1,33
RE01,112663,,2018/01/23 00:00,,,2345,ZB901,Acme Widget Square 3 inch,,
+,,1,32
TB01,112665,,2018/01/23 00:00,,,2345,ZB901,Acme Widget Square 3 inch,,
+,,1,32