SELECT
I.ITEM_CODE AS CODE,
CASE
 WHEN I.ITEM_NAME != IH.ITEM_NAME THEN I.ITEM_NAME
 WHEN I.ITEM_NAME = IH.ITEM_NAME THEN NULL
 WHEN coalesce(IH.ITEM_NAME,I.ITEM_NAME) THEN I.ITEM_NAME
END
 AS NAME
from
ITEM AS I
left join ITEM_HISTORY AS IH
on I.ITEM_CODE = IH.ITEM_CODE
order by
I.ITEM_CODE DESC