Hi Rahul,
Please try this
SELECT T3.[ItemCode], T3.[ItemName],
sum(isnull(T0.[InQty],0)) as 'Receipt', sum(isnull(T0.[OutQty],0)) as 'Issue'
FROM OINM T0
INNER JOIN OITM T3 ON T0.ItemCode = T3.ItemCode
INNER JOIN OITB T5 ON T5.ItmsGrpCod = T3.ItmsGrpCod
GROUP BY T3.[ItemCode], T3.[ItemName]
Regards,
SP Samy