so it appears that you are selecting an empty string in these. try
AR_InvoiceHistoryDetail.ItemCode} in {?FROM ITEM} to {?TO ITEM} and
{AR_InvoiceHistoryHeader.InvoiceDate} in Date (2013, 01, 01) to Date (2015, 01, 31) and
{CI_Item.ProductType} = "F" and
(
({?MASTER CATAGORY}="" or {CI_Item.Category1} = {?MASTER CATAGORY})
OR
({?ITEM CATAGORY}="" or {CI_Item.Category2} = {?ITEM CATAGORY})
OR
({?TYPE}="" or {CI_Item.Category3} = {?TYPE})
OR
({?FACTORY}="" or {CI_Item.Category4} = {?FACTORY})
)