how do I get emty tags for the tags where there are white spaces-
If you mean you want to eliminate white-space-only content in the result, use the normalize-space() function - for example:
<TRANSFERCODE><xsl:value-of select="normalize-space($tokens[10])" /></TRANSFERCODE>
Note that XML is case-sensitive: Sample
is not the same as sample
.
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P.S. Please close you previous question: Str:Tokenize in XSLT not giving expected result