SELECT
  item.ITEM_CODE AS CODE,
  CASE
    WHEN hist.ITEM_NAME = NULL THEN item.ITEM_NAME
    WHEN item.ITEM_NAME = hist.ITEM_NAME THEN NULL
    ELSE item.ITEM_NAME
  END AS NAME
FROM
  ITEM item
  LEFT OUTER JOIN ITEM_HISTORY hist ON item.ITEM_CODE = hist.ITEM_CODE
ORDER BY
  item.ITEM_CODE desc;