select a.tov_kod, (select first 1 b.price from part b
                              where b.idtov=a.idtov
                              order by b.d_input desc) as pr
from tovars a

SELECT TOVARS.TOVAR_KOD, First(PARTIONS.PRICE) AS [First-PRICE]
FROM TOVARS INNER JOIN PARTIONS ON TOVARS.IDTOVAR = PARTIONS.IDTOVAR
GROUP BY TOVARS.TOVAR_KOD
ORDER BY Max(PARTIONS.D_UPDATE) DESC;

SELECT TOVARS.TOVAR_KOD, MAX(PARTIONS.PRICE) as pr
        FROM TOVARS INNER JOIN PARTIONS ON TOVARS.IDTOVAR = PARTIONS.IDTOVAR
        GROUP BY TOVARS.TOVAR_KOD
        ORDER BY Max(PARTIONS.D_UPDATE) DESC