SELECT
	ITEM
	,I_NAME
	,CL_NAME AS C_NAME
	,SIZE_NAME AS S_NAME
FROM
	(
	SELECT
		ITEM_CODE AS ITEM
		,ITEM_NAME AS I_NAME
	FROM ITEM
	WHERE STOCK_MANAGEMENT_TYPE = 1
	)
CROSS JOIN SIZE_TBL
CROSS JOIN COLOR_TBL
ORDER BY
	ITEM ASC
	,CL_CODE ASC
	,SIZE_CODE ASC