delete from ITEM
 where
    (
    item_code not in (select item_code from stock)
    or
    item_code in
        (
        select
            item_code
        from
        (
            select 
                item_code
                ,max(LAST_DELIVERY_DATE) as LAST_DELIVERY_DATE
            from
                stock 
            where ACTUAL_AMT = 0
            group by
                item_code
        )
        where
            LAST_DELIVERY_DATE <= date('2022-11-31')
            and  LAST_DELIVERY_DATE is not null
        )
    )
    and
    STOCK_MANAGEMENT_TYPE = 1;
    
select * from item