SELECT DISTINCT
	 I.Item_Code ITEM
	,I.Item_Name I_Name
	,Color.Cl_Name C_Name
	,S.Size_Name S_Name
FROM
	COLOR_TBL Color
CROSS JOIN
	Item I
CROSS JOIN
	Size_Tbl S
WHERE
	I.Stock_Management_Type = 1
ORDER BY
	I.Item_Code
	,Color.CL_Code
	,S.Size_Code