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
	,C_NAME
	,S_NAME
;