SELECT b.DEPT_CODE,b.DEPT_NAME,a.ORDER_NO,c.CUST_CODE,c.CUST_NAME,a.ORDER_AMT FROM TBL_ORDERS as a left join TBL_DEPT as b on a.DEPT_CODE = b.DEPT_CODE
                              left outer join TBL_CUST as c on a.CUST_CODE = c.CUST_CODE
                              WHERE b.DEPT_CODE IS NOT NULL
                              ORDER BY a.DEPT_CODE ASC,a.ORDER_NO ASC