DELETE FROM ITEM
WHERE ITEM.STOCK_MANAGEMENT_TYPE = 1
AND (ITEM_CODE IN
(SELECT ITEM_CODE
FROM STOCK
WHERE LAST_DELIVERY_DATE IS NOT NULL

GROUP BY ITEM_CODE
HAVING  MAX(LAST_DELIVERY_DATE) < '2022-12-01'
AND SUM(ACTUAL_AMT)=0
)
OR ITEM_CODE NOT IN 
(SELECT ITEM_CODE
FROM STOCK)
)