SELECT 
[S].[ID] AS [ID_S]
, [S].[SIZE] AS [SZ]
, [C].[ID] AS [ID_C]
, [C].[COLOR] AS [CL]

FROM [TBL_SIZE] AS [S] 
CROSS JOIN [TBL_COLOR] AS [C]

WHERE
[ID_S] = 1 OR [ID_S] = 3

ORDER BY 
[ID_S] DESC,
[ID_C] DESC;