select
	ITEM_CODE as ITEM,
	ITEM_NAME as I_NAME,
	CL_NAME as C_NAME,
	SIZE_NAME as S_NAME
from
	ITEM
	full outer join SIZE_TBL
	full outer join COLOR_TBL
where
	STOCK_MANAGEMENT_TYPE = 1
order by
	ITEM_CODE, CL_CODE, SIZE_CODE