SELECT ITEM.ITEM_CODE AS CODE
, CASE 
    WHEN ITEM.ITEM_NAME = ITEM_HISTORY.ITEM_NAME THEN NULLIF(ITEM.ITEM_NAME, ITEM_HISTORY.ITEM_NAME)
    ELSE ITEM.ITEM_NAME
  END AS NAME
FROM ITEM
LEFT OUTER JOIN ITEM_HISTORY ON CODE = ITEM_HISTORY.ITEM_CODE
ORDER BY CODE DESC