delete from item
where
    item_code in (
        SELECT
            t1.item_code
        FROM
            ITEM t1
        LEFT JOIN STOCK t2
        on t1.ITEM_CODE = t2.ITEM_CODE
        
        where
            t2.ITEM_CODE IS NULL
        AND t1.STOCK_MANAGEMENT_TYPE = 1
        
        UNION ALL
        
        SELECT
            item_code
        from
        (
            SELECT
                t2.item_code,max(actual_amt) as actual_amt
            FROM
                ITEM t1
            inner join STOCK t2
            where
                STOCK_MANAGEMENT_TYPE = 1
            group by t2.item_code
            having max(LAST_DELIVERY_DATE) <= '2023-01-01'
        )T
        where
            T.actual_amt = 0
    )