This is what I could make of your requirements:

#!usr/bin/perl
use strict;
use warnings;

use Data::Dumper qw(Dumper);

local $/="\nCARS";

while (<DATA>){
    my @lines = split /\n/ ,$_;
    my ($manufacturer, $vendor) = $lines[0] =~m/^(?:CARS)?\s+(\w+)\s+(
+\w.+)/;
    print "----- Got car $manufacturer (Sold by $vendor) ---\n";
    my @cars = grep {/^\+/} @lines;
    print "\tCAR: $_\n"    for @cars; 
}

__DATA__
CARS TOYOTO Etios Innova Camry

+Fortuner Corolla

*.This is Class cars.

CARS HYUNDAI Verna i10 i20

+Eon Xcent

+Tucson

*.It is best cars.

CARS HONDA City Brio Amaze

+Accord

*.This is Luxury cars.
[download]

OUTPUT:

----- Got car TOYOTO (Sold by Etios Innova Camry) ---
    CAR: +Fortuner Corolla
----- Got car HYUNDAI (Sold by Verna i10 i20) ---
    CAR: +Eon Xcent
    CAR: +Tucson
----- Got car HONDA (Sold by City Brio Amaze) ---
    CAR: +Accord
[download]