delete FROM ITEM
WHERE 
(ITEM_CODE NOT IN
(
    SELECT ITEM_CODE
    FROM STOCK
)
OR
ITEM_CODE IN
(
    SELECT ITEM_CODE
    FROM STOCK
    GROUP BY ITEM_CODE
    HAVING 
    MAX(LAST_DELIVERY_DATE) < "2022-12-02"
    AND SUM(ACTUAL_AMT) = 0
))
AND
STOCK_MANAGEMENT_TYPE = 1