can somebody provide me the Material on SAR utility for performance tuning
Knowing the OS you are running would help but here are some links to information. (Your mileage may vary)
For IBM AIX systems (5L in particular) you could read about the "sar" tool in "AIX 5L Performance Tools Handbook" from IBM:
http://www.redbooks.ibm.com/pubs/pdfs/redbooks/sg246039.pdf