SQL Server 2019

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create table tbl
(
  Customer  varchar(5),
  Day date,
  Product  varchar(5),
  Cost  decimal(10,2)
);

insert into tbl values 
('A',       '1/1/2019',      'Shoe',        10.00),
('B',       '2/4/2021',      'Hat',          10.00),
('B',       '5/8/2018',      'Shoe',         10.00),
('C',       '6/6/2020',      'Hat',         10.00),
('C',       '11/9/2021',      'Cloth',       10.00),
('E',       '7/2/2020',      'Hat',        10.00),
('A',       '7/5/2022',      'Hat',       10.00),
('C',       '6/6/2020',      'Shoe',        10.00),
('A',       '1/1/2019',      'Cloth',        10.00),
('E',       '7/2/2020',      'Shoe',       10.00);
10 rows affected

SELECT t1.*
FROM tbl t1
WHERE t1.Product = 'Shoe'
   OR NOT EXISTS (
     SELECT *
     FROM tbl t2
     WHERE t2.Customer = t1.Customer AND t2.Day = t1.Day AND t2.Product = 'Shoe'
   );


Customer
Day
Product
Cost


A
2019-01-01
Shoe
10.00

B
2021-02-04
Hat
10.00

B
2018-05-08
Shoe
10.00

C
2021-11-09
Cloth
10.00

A
2022-07-05
Hat
10.00

C
2020-06-06
Shoe
10.00

E
2020-07-02
Shoe
10.00


SELECT t1.*
FROM tbl t1
WHERE t1.Product NOT IN ('Hat', 'Cloth')
   OR NOT EXISTS (
     SELECT *
     FROM tbl t2
     WHERE t2.Customer = t1.Customer AND t2.Day = t1.Day AND t2.Product = 'Shoe'
   );


Customer
Day
Product
Cost


A
2019-01-01
Shoe
10.00

B
2021-02-04
Hat
10.00

B
2018-05-08
Shoe
10.00

C
2021-11-09
Cloth
10.00

A
2022-07-05
Hat
10.00

C
2020-06-06
Shoe
10.00

E
2020-07-02
Shoe
10.00

Customer	Day	Product	Cost
A	2019-01-01	Shoe	10.00
B	2021-02-04	Hat	10.00
B	2018-05-08	Shoe	10.00
C	2021-11-09	Cloth	10.00
A	2022-07-05	Hat	10.00
C	2020-06-06	Shoe	10.00
E	2020-07-02	Shoe	10.00