SELECT
    TBS.ID AS ID_S, 
    TBS.SIZE AS SZ, 
    TBC.ID AS ID_C, 
    TBC.COLOR AS CL 
FROM
    TBL_SIZE AS TBS 
    
    CROSS JOIN TBL_COLOR AS TBC
WHERE
    ID_S IN (1, 3) 
ORDER BY
    ID_S DESC, 
    ID_C DESC;