DELETE FROM ITEM
WHERE ITEM_CODE IN (
SELECT i.ITEM_CODE
FROM ITEM as i
  INNER JOIN STOCK as s
  on i.ITEM_CODE = s.ITEM_CODE
where 
 ( LAST_DELIVERY_DATE > '2022-12-01' and ACTUAL_AMT = 0)
) or
ITEM_CODE NOT IN (
    SELECT i.ITEM_CODE
FROM ITEM as i
  INNER JOIN STOCK as s
  on i.ITEM_CODE = s.ITEM_CODE
)
and STOCK_MANAGEMENT_TYPE = '1';