select
    ic.ITEM_CODE as CODE
    ,case when ih.ITEM_NAME is null then ic.ITEM_NAME when ic.ITEM_NAME <> ih.ITEM_NAME then ic.ITEM_NAME else NULL end as NAME
from
ITEM as ic
left outer join ITEM_HISTORY as ih
on
ic.ITEM_CODE = ih.ITEM_CODE
order by
ic.ITEM_CODE DESC