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