delete from item
where item_code in(
    select 
    item_code
    from item
    where STOCK_MANAGEMENT_TYPE=1
    and item_code not in (select item_code from stock)
    union
    select
    i.item_code
    from item as i
    inner join stock as s
    on i.item_code = s.item_code
    where STOCK_MANAGEMENT_TYPE=1
    and last_delivery_date is not null
    group by s.item_code
    having max(last_delivery_date) <=  '2022-12-01'
    and sum(actual_amt)=0
)