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use strict;
use IO::File;
...
    print "'$id','$industries{$id}'|$_";
}
undef $dat;

-- def.txt --
'BB','Drinks Industry'
...
-- dat.txt --
'Coffee Suppliers','BB100'|'Tea Suppliers','BB106' 
'Plasterers','BL100'|'Fencing Companies','BL102'

'BB','Drinks Industry'|'BB100','Coffee Suppliers'|'BB106','Tea Supplie
+rs'
'BL','Construction Industry'|'BL100','Plasterers'|'BL102','Fencing Com
+panies'