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
WHERE
  I.STOCK_MANAGEMENT_TYPE = 1
ORDER BY
  ITEM
, C.CL_CODE
, S.SIZE_CODE;