Whoever named your columns needs their knuckles to meet a swiftly moving ruler.
;WITH cte AS
(
SELECT IJLOC, IJITEM, IJDATE, IJLCGT,
rn = ROW_NUMBER() OVER (PARTITION BY IJITEM, IJLOC ORDER BY IJDATE DESC)
FROM dbo.IJ
)
SELECT IJLOC, IJITEM, IJDATE, IJLCGT
FROM cte WHERE rn = 1;