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