> I have developing the XSL Transformation for XML to SGML 
> file, if have any possible convert without closing tag in 
> SGML file, the SGML file not required for some closing tags 
> that why needed for the above option.
> 

The XSLT specification defines serialization for XML, HTML, or text output,
it does not define an option for SGML output. There might be implementations
that provide such an option, but I haven't come across one. In Saxon you can
in theory write your own serializer, or customize the XML serializer by
various user hooks. But a better option might be to output XML and then
convert.

Regards,

Michael Kay
http://www.saxonica.com/
http://twitter.com/michaelhkay