SELECT
	i.ITEM_CODE AS ITEM,
	i.ITEM_NAME AS I_NAME,
	c.CL_NAME AS C_NAME,
	s.SIZE_NAME AS S_NAME
FROM
	ITEM i
	CROSS JOIN COLOR_TBL c
	CROSS JOIN SIZE_TBL s
ORDER BY
	i.ITEM_CODE,
	c.CL_CODE,
	s.SIZE_CODE