SELECT 
    I.ITEM_CODE AS CODE,
    CASE
        WHEN IH.ITEM_NAME IS NULL THEN I.ITEM_NAME
        WHEN I.ITEM_NAME = IH.ITEM_NAME THEN NULL
        ELSE I.ITEM_NAME
    END AS NAME
FROM 
    ITEM I
LEFT JOIN 
    ITEM_HISTORY IH
ON 
    I.ITEM_CODE = IH.ITEM_CODE
ORDER BY 
    I.ITEM_CODE DESC;