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