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