You can use head or tail to control the number of files that you're limiting from the file abc.txt.
Example
Sample abc.txt file.
$ cat abc.txt
afile1
afile10
afile2
afile3
afile4
afile5
afile6
afile7
afile8
afile9
Now we'll tar only the 1st 3 files from abc.txt:
$ head -3 abc.txt | tr '\n' '\0' | tar --null --no-recursion -uf abc.tar -T -
The above takes the output from head ..., converts the end of line characters (\n) to null characters (\0). This output is then piped to tar, which takes it in through STDIN, (-T -). This last bit tells tar to take STDIN as input, this is the list of file names to tar.
Confirmation of abc.tar:
$ tar tvf abc.tar
-rw-rw-r-- saml/saml 0 2013-08-05 13:24 afile1
-rw-rw-r-- saml/saml 0 2013-08-05 13:24 afile10
-rw-rw-r-- saml/saml 0 2013-08-05 13:24 afile2
You can change the above from head -3 ... to head -100 ...for example, to get the 1st 100. Or you could usetail -100 ...` to get the last 100 in the file.