SELECT IT.ITEM_CODE AS ITEM
      ,IT.ITEM_NAME AS I_NAME
      ,CT.CL_NAME AS C_NAME
      ,ST.SIZE_NAME AS S_NAME
  FROM ITEM AS IT
 CROSS JOIN SIZE_TBL AS ST
 CROSS JOIN COLOR_TBL AS CT
 WHERE IT.STOCK_MANAGEMENT_TYPE = 1
 ORDER BY ITEM_CODE
         ,CL_CODE
         ,SIZE_CODE
;