delete from item
where
    item_code in (
SELECT
    t1.item_code
FROM
	ITEM t1
LEFT OUTER JOIN	STOCK t2
ON t1.ITEM_CODE = t2.ITEM_CODE
WHERE
	t1.STOCK_MANAGEMENT_TYPE = 1
AND t2.ITEM_CODE is null
AND t2.WH_CODE is null
AND t2.STOCK_TYPE is null
AND t2.QUALITY_TYPE is null

union all

SELECT
    t2.ITEM_CODE
FROM
    ITEM t1
INNER JOIN STOCK t2
ON t1.ITEM_CODE = t2.ITEM_CODE
WHERE
	t1.STOCK_MANAGEMENT_TYPE = 1
AND LAST_DELIVERY_DATE <= '2023-01-01'
GROUP BY t2.ITEM_CODE
having max(ACTUAL_AMT) = 0
)