SELECT 
ITEM.ITEM_CODE AS CODE
,CASE
 WHEN ITEM.ITEM_NAME <> ITEM_HIS.ITEM_NAME THEN ITEM.ITEM_NAME
 WHEN ITEM_HIS.ITEM_NAME IS NULL THEN ITEM.ITEM_NAME
 ELSE NULL END AS NAME

FROM ITEM AS ITEM
LEFT JOIN ITEM_HISTORY AS ITEM_HIS
ON ITEM.ITEM_CODE = ITEM_HIS.ITEM_CODE

ORDER BY
ITEM.ITEM_CODE DESC
;