SELECT
       	i.id_linea AS cod_sublinea,
       	l.descripcion AS sublinea,
	i.id_item AS Item,
       	i.descripcion AS Descripcion

FROM
	item i
	LEFT JOIN linea l
		ON ( l.id_linea = i.id_linea )

WHERE
	(i.estado = '0')

GROUP BY 
	i.id_item

ORDER BY
	i.id_item DESC