DELETE FROM ITEM
WHERE
ITEM_CODE IN
  (
    SELECT
      ITEM_CODE
    FROM
      STOCK
  )
 AND
 STOCK_MANAGEMENT_TYPE = 1;
 
DELETE FROM ITEM
WHERE
ITEM_CODE NOT IN
  (
    SELECT
     ITEM_CODE
    FROM
     STOCK
    GROUP BY ITEM_CODE
    HAVING
     ACTUAL_AMT = 0
     AND
     LAST_DELIVERY_DATE < '2023-01-01')
 AND
 STOCK_MANAGEMENT_TYPE = 1;
--OR
--LAST_DELIVERY_DATE IS NULL