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