SELECT 
    ITEM.ITEM_CODE AS CODE
    ,CASE
    
        WHEN    ITEM.ITEM_NAME != ITEM_HISTORY.ITEM_NAME
            THEN ITEM.ITEM_NAME
        WHEN 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