Code:
select distinct item_code ,item_description ,item_type_name,item_group_name
from tblitemmaster
minus
select distinct item_code ,item_description ,to_char(null) as item_type_name, to_char(null) as item_group_name
from tblbinlocation
where transaction_type in('Indent','MDN')
and voucher_date
between TO_CHAR(TO_DATE('01-03-2014', 'DD-MM-YYYY'))
and TO_CHAR(TO_DATE('31-08-2014', 'DD-MM-YYYY