fix: don't set rate for non-stock item in Internal Transfer (backport #39140) (#39168)

* fix: don't set rate for non-stock item in Internal Transfer

(cherry picked from commit e1b0fffd0c)

* test: internal transfer for non-stock item

(cherry picked from commit 57b6a98703)

# Conflicts:
#	erpnext/stock/doctype/delivery_note/test_delivery_note.py

* chore: `conflicts`

---------

Co-authored-by: s-aga-r <sagarsharma.s312@gmail.com>

erpnext/controllers/selling_controller.py

@@ -422,6 +422,9 @@ class SellingController(StockController):
 
 		items = self.get("items") + (self.get("packed_items") or [])
 		for d in items:
+			if not frappe.get_cached_value("Item", d.item_code, "is_stock_item"):
+				continue
+
 			if not self.get("return_against") or (
 				get_valuation_method(d.item_code) == "Moving Average" and self.get("is_return")
 			):