$
$ cat -n dataset
     1  "C1",990001,"L1","HERO","MOTORCYCLE","ASIA-PACIFIC","BEIJING"
     2  "C2","CLUTCH","HYUNDAI",03032017
     3  "C2","BRAKES","EUROPARTS",03032017
     4  "C2","TYRES","MICHELIN",03032017
     5  "C1",990002,"L2","HERO","CAR","EU1","BUDAPEST"
     6  "C2","CLUTCH","FORD",03032017
     7  "C2","BRAKES","EUROPARTS",03032017
     8  "C2","TYRES","PIRELLI",03032017
$
$ cat -n invoice.sh
     1  #!/usr/bin/bash
     2  perl -e 'map{$x{$_}++} split(/ /,$ARGV[0]);
     3           open(FH, "<", $ARGV[1]);
     4           while (<FH>) {
     5               chomp (@token = split(/,/));
     6               $id = $token[1] if $token[0] =~ /C1/;
     7               map {s/"//g; print "$id\t$_\n" if defined $x{$_}} @token }
     8           close(FH);
     9          ' "$*" dataset
    10
$
$ ./invoice.sh HERO BUDAPEST HYUNDAI MICHELIN PIRELLI
990001  HERO
990001  HYUNDAI
990001  MICHELIN
990002  HERO
990002  BUDAPEST
990002  PIRELLI
$
$ ./invoice.sh MICHELIN PIRELLI FORD
990001  MICHELIN
990002  FORD
990002  PIRELLI
$
$ ./invoice.sh PIRELLI HYUNDAI
990001  HYUNDAI
990002  PIRELLI
$
$

 $
$ cat -n invoice.pl
     1  #!/usr/bin/perl -w
     2  use strict;
     3  my $file = "dataset";
     4  my (%x, @token, $id);
     5  foreach (@ARGV) { $x{$_}++ }
     6  open(FH, "<", $file) or die "Can't open $file: $!";
     7  while (<FH>) {
     8      chomp (@token = split(/,/));
     9      $id = $token[1] if $token[0] =~ /C1/;
    10      foreach (@token) {
    11          s/"//g;
    12          print "$id\t$_\n" if defined $x{$_};
    13      }
    14  }
    15  close(FH) or die "Can't close $file: $!";
    16
$
$ perl invoice.pl HERO BUDAPEST HYUNDAI MICHELIN PIRELLI
990001  HERO
990001  HYUNDAI
990001  MICHELIN
990002  HERO
990002  BUDAPEST
990002  PIRELLI
$
$ perl invoice.pl MICHELIN PIRELLI FORD
990001  MICHELIN
990002  FORD
990002  PIRELLI
$
$ perl invoice.pl PIRELLI HYUNDAI
990001  HYUNDAI
990002  PIRELLI
$
$