SELECT TBL_DEPT.DEPT_CODE,DEPT_NAME,ORDER_NO,TBL_CUST.CUST_CODE,CUST_NAME,ORDER_AMT
FROM TBL_ORDERS
RIGHT JOIN TBL_DEPT ON TBL_ORDERS.DEPT_CODE=TBL_DEPT.DEPT_CODE
LEFT JOIN TBL_CUST ON TBL_ORDERS.CUST_CODE=TBL_CUST.CUST_CODE
WHERE TBL_DEPT.DEPT_CODE IS NOT NULL OR (TBL_DEPT.DEPT_CODE IS NOT NULL AND TBL_CUST.CUST_CODE IS NULL)
ORDER BY TBL_DEPT.DEPT_CODE, ORDER_NO