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
    (
    select
        ITEM_CODE
        , ITEM_NAME
    from
        ITEM
    where
        STOCK_MANAGEMENT_TYPE = 1
    
) as i
cross join
    (
    select
        CL_CODE
        , CL_NAME
    from
        COLOR_TBL
    ) as c
cross join
    (
    select
        SIZE_CODE
        , SIZE_NAME
    from
        SIZE_TBL
    ) as s
order by
    i.ITEM_CODE
    , c.CL_CODE
    , s.SIZE_CODE
;