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 IH.ITEM_NAME is null 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