select it.ITEM_CODE as ITEM, it.ITEM_NAME as I_NAME, cr.CL_NAME as C_NAME, si.SIZE_NAME as S_NAME from ITEM it
cross join COLOR_TBL cr
cross join SIZE_TBL si
where it.STOCK_MANAGEMENT_TYPE = '1'
order by it.ITEM_CODE, cr.CL_CODE, si.SIZE_CODE
;