foreach $line (@lines){
        chomp $line;
        $count++;
        next unless $count; # skip header in csv 
        my $row;
        @$row = split(/,/, $line );
        push @$sheet2 , $row;
    }

##</code><code>##

my @sheet2 = ()

# ....
    
    foreach $line (@lines){
        chomp $line;
        $count++;
        next unless $count; # skip header in csv 
        my @row = ();
        @row = split(/,/, $line );
        push @sheet2 , \@row;
    }

##</code><code>##

@$sheet2 = ();

##</code><code>##

@sheet2 = ();

##</code><code>##

$sheet2 = [];