fix: don't set rate for non-stock item in Internal Transfer by s-aga-r [frappe] PR#39140

From: https://github.com/frappe/erpnext/pull/39140
Date: 2024-01-04 12:20:53+05:30

• test: internal transfer for non-stock item
• fix: don't set rate for non-stock item in Internal Transfer

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Checkout instructions

# Checkout locally
git fetch upstream
git switch ft-pr-39140

# Make changes then rebase
git rebase -i upstream/develop --reapply-cherry-picks

# Fix or ignore conflicts
git checkout --theirs .
git rebase --continue

# Force-push changes
git push --force-with-lease