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