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