Delete ITEM
From 
 ITEM
 inner join STOCK on ITEM.ITEM_CODE = STOCK.ITEM_CODE
Where
 ITEM.STOCK_MANAGEMENT_TYPE=1 and
 STOCK.LAST_DELIVERY_DATE <= '2022-12-01' and
 STOCK.LAST_DELIVERY_DATE is not null
Group by
 ITEM.ITEM_CODE
having STOCK.ACTUAL_AMT = 0
;

DELETE ITEM
From
 ITEM
 left outer join STOCK on ITEM.ITEM_CODE = STOCK.ITEM_CODE
Where
 STOCK.ITEM_CODE is null;