Try:
SELECT
GODOWNNAME,
ITEMCODE,
ITEMNAME,
STOCKQUANTITY as OPEN_QTY,
CLOSINGQTY,
(ISNULL(PURCHASEQUANTITY,0) + ISNULL(SALESRTNQTY,0)) AS PUR_QTY,
(ISNULL(PURCHASERTNQTY,0) + ISNULL(SOLDQUANTITY,0)) AS SAL_QTY,
FROM
@GODOWN_STOCK
WHERE
ITEMSRLNO=@ITEMSNO
AND
(PUR_QTY+SAL_QTY+STOCKQUANTITY+CLOSINGQTY)<>0
ORDER BY
GODOWNSRLNO,
ITEMCODE