Delete
From 
 ITEM
Where
 ITEM_CODE in (
  Select
   ITEM.ITEM_CODE
  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
From
 ITEM
Where
 not exists (
 select ITEM_CODE
 from STOCK
 where ITEM.ITEM_CODE = STOCK.ITEM_CODE
)
;