DELETE
FROM ITEM
WHERE ITEM_CODE IN (SELECT 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)
AND STOCK_MANAGEMENT_TYPE = 1;

DELETE
FROM ITEM
WHERE ITEM_CODE IN (SELECT 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 NOT NULL
AND s.ACTUAL_AMT = 0
AND s.LAST_DELIVERY_DATE IS NOT NULL
GROUP BY i.ITEM_CODE
HAVING MAX(s.LAST_DELIVERY_DATE) < "2023-01-01")
AND STOCK_MANAGEMENT_TYPE = 1;