The example you give is invalid in HTML as well as XHTML. No current recommendation provides a way to include a stylesheet unless scripting is enabled.
In general, you should avoid <noscript>. Start with something that works, and then build on it.
In this case, you could write your stylesheet for non-JS clients, then:
<body>
<script type="text/javascript">document.body.className += ' js';</script>
… and include additional rule-sets specific to JS being enabled with:
body.js foo {
}
Alternatively, you could do something like:
<link href="css/stylenojs.css" rel="stylesheet" type="text/css" id="nojscss" />
and
var nojscss = document.getElementById('nojscss');
nojscss.parentNode.removeChild(nojscss);
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