select 
    TBL_DEPT.DEPT_CODE
    ,TBL_DEPT.DEPT_NAME
    ,TBL_ORDERS.ORDER_NO
    ,TBL_CUST.CUST_CODE
    ,TBL_CUST.CUST_NAME
    ,*
from 
    TBL_ORDERS
    
inner 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
order by TBL_ORDERS.DEPT_CODE desc, TBL_ORDERS.ORDER_NO desc