select *
from ITEM
WHERE 

ITEM_CODE NOT IN (
    SELECT ITEM_CODE
    FROM STOCK
)

or

    ITEM_CODE IN (
        SELECT ITEM_CODE
        FROM STOCK
        WHERE STOCK_MANAGEMENT_TYPE = 1
        and ACTUAL_AMT=0
        and  julianday(LAST_DELIVERY_DATE) < date('2023-06-01', '-6 months', 'start of month')
)


;