open( INPUT, "some.file" ) or die $!;

my @content;
{
    local $/;
    @content = split( /[\r\n+]/, <INPUT> );
}
my $tag1 = "whatever";
my $tag2 = "blah";

my $i = 0;
while ( $i < $#content ) { # don't test very last line
    $_ = $content[$i++];
    print "$content[$i]\n"
        if (( /35=8/ and /$tag1/ and /$tag2/ ) or
            ( /35=9/ and /$tag1/ ));
}