SELECT ITEM_CODE AS "ITEM",
ITEM_NAME AS "I_NAME",
CL_NAME AS "C_NAME",
SIZE_NAME AS "S_NAME"
FROM ITEM CROSS JOIN SIZE_TBL
CROSS JOIN COLOR_TBL
WHERE STOCK_MANAGEMENT_TYPE = 1
ORDER BY ITEM_CODE ASC,
CL_CODE ASC,
SIZE_CODE ASC;