DELETE FROM ITEM
WHERE (ITEM_CODE IN(SELECT ITEM_CODE FROM STOCK WHERE ACTUAL_AMT = 0 AND LAST_DELIVERY_DATE IS NOT NULL GROUP BY ITEM_CODE HAVING MAX(LAST_DELIVERY_DATE) <= '2022-12-01')
OR ITEM_CODE NOT IN(SELECT ITEM_CODE FROM STOCK)
)
AND STOCK_MANAGEMENT_TYPE = 1;