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