DELETE FROM ITEM
WHERE 
(
    ITEM_CODE IN (
        SELECT distinct(i.ITEM_CODE)
        FROM ITEM as i
            LEFT OUTER JOIN STOCK as s
            on i.ITEM_CODE = s.ITEM_CODE
        where s.ITEM_CODE is null 
    )
or
    ITEM_CODE IN (
        SELECT i.ITEM_CODE
        FROM ITEM as i
            INNER JOIN STOCK as s
            on i.ITEM_CODE = s.ITEM_CODE
            INNER JOIN (SELECT ITEM_CODE ,MAX(LAST_DELIVERY_DATE) as m_date FROM STOCK group by ITEM_CODE having m_date <= '2022-12-01') as s2
            on s2.ITEM_CODE = s.ITEM_CODE
        group by i.ITEM_CODE
        having SUM(ACTUAL_AMT) = 0
    )
)
and STOCK_MANAGEMENT_TYPE = '1'
;
-- SELECT * FROM ITEM;