delete from item 
where item_code in (
with max_date as 
(
  select 
  item_code 
  ,max(last_delivery_date) as max_delv_date
from stock 
group by 1
)
select 
  stock.*
from item 
left join stock 
  on item.item_code = stock.item_code 
inner join max_date 
  on stock.item_code = max_date.item_code 
where item.STOCK_MANAGEMENT_TYPE = 1 
  and (stock.item_code is null
  or (max_date.max_delv_date < '2022-12-01'
    -- stock.last_delivery_date < '2022-12-01'
    and stock.actual_amt = 0)
  )
)
;