SELECT
CODE,
CASE
WHEN iname = hisname then null
WHEN iname != hisname then iname
else iname
end as NAME
FROM(
SELECT
ITEM.ITEM_CODE as CODE,
ITEM.ITEM_NAME as iname,
his.ITEM_NAME as hisname
FROM ITEM
left join ITEM_HISTORY as his
ON ITEM.ITEM_CODE = his.ITEM_CODE
)
order by CODE desc