delete from ITEM as I
where not exists 
        (select * from STOCK as S
            where I.ITEM_CODE=S.ITEM_CODE)
    and STOCK_MANAGEMENT_TYPE=1
;

delete from ITEM as I
where exists
    (select
        ITEM_CODE
    from STOCK as S
    where I.ITEM_CODE=S.ITEM_CODE
    group by S.ITEM_CODE
    having 
        max(LAST_DELIVERY_DATE)<='2022-12-01'
        and sum(ACTUAL_AMT)=0
    )
    and STOCK_MANAGEMENT_TYPE=1
;