delete FROM 
ITEM 
WHERE 
NOT EXISTS(SELECT 1 FROM STOCK S WHERE S.ITEM_CODE = ITEM.ITEM_CODE)
OR
EXISTS
(SELECT 1 FROM 
 (SELECT ITEM_CODE,MAX(LAST_DELIVERY_DATE) as LAST_DATE ,SUM(ACTUAL_AMT) 
 as AMT FROM STOCK  GROUP BY ITEM_CODE 
 )B
WHERE B.ITEM_CODE = ITEM.ITEM_CODE AND LAST_DATE <= datetime('2023-06-01','-6 months')
AND AMT=0
AND STOCK_MANAGEMENT_TYPE = 1
)
;