8:48:59 SQL> desc item2
Name                                      Null?    Type
----------------------------------------- -------- ----------------------------
ITEM_NO                                   NOT NULL NUMBER(20)
ITEM_NAME                                 NOT NULL VARCHAR2(2000)
ITEM_CATEGORY                                      VARCHAR2(128)
ITEM_CAEGORY_ID                                    NUMBER(32)

18:49:06 SQL>  select count(*) from ITEM2;

  COUNT(*)
----------
         0

18:49:36 SQL> insert into ITEM2  select * from item;

1 row created.

18:50:09 SQL> commit;

Commit complete.

18:50:11 SQL> select count(*) from ITEM2;

  COUNT(*)
----------
         1

 CREATE OR REPLACE PROCEDURE sp_dd_table ( itable_name VARCHAR2) IS
  l_table VARCHAR2(255);
 BEGIN
   l_table := 'truncate table ' || itable_name;
   dbms_utility.exec_ddl_statement(l_table);
 dbms_output.put_line(itable_name||' '||'Truncated');
  END sp_dd_table;
Procedure created.

18:46:00 SQL> exec sp_dd_table('ITEM2');
ITEM2 Truncated

PL/SQL procedure successfully completed.

18:46:05 SQL> select count(*) from ITEM2;

  COUNT(*)
----------
         0

SQL> create table tab1 (id number);

Table created.

SQL> create table tab2 (id number);

Table created.

SQL> insert into tab1 values (1);

1 row created.

SQL> insert into tab2 values (1);

1 row created.

SQL> 
SQL> create or replace procedure sp_dd_table
  2  ( itable_name varchar2
  3  ) as
  4    l_table varchar2(255);
  5  begin
  6    l_table := 'truncate table ' || itable_name;
  7    dbms_utility.exec_ddl_statement(l_table);
  8  end sp_dd_table;
  9  /

Procedure created.

SQL> 
SQL> insert into tab1 values (2);

1 row created.

SQL> insert into tab2 values (2);

1 row created.

SQL> exec sp_dd_table('TAB1');

PL/SQL procedure successfully completed.

SQL> 
SQL> rollback;

Rollback complete.

SQL> 
SQL> select * from tab1;

no rows selected

SQL> select * from tab2;

        ID
----------
         1
         2