#!/usr/bin/perl

use strict;
use warnings;

{
  local $/;
  open DATA, '<',"san.txt" or die $!;

  my @blocks = map { [ split /\n/ ] }
       ( split /(?=ITEM NO:)/, ( map { s/#.*?\n//sg; $_ } <DATA> )[0] );
  close DATA;

  for(@blocks){
    my @array = @$_; 
    unless(@array){
      print "There is no item remaining in the file";
      last;
    }
    print "@array\n"; 
  }
}