WITH table1 AS(
SELECT
    ITEM_CODE AS ITEM
    ,ITEM_NAME AS I_NAME
FROM ITEM
WHERE STOCK_MANAGEMENT_TYPE	 = 1)

SELECT
    ITEM
    ,I_NAME
    ,a.CL_NAME AS C_NAME
    ,b.SIZE_NAME AS S_NAME
FROM table1
CROSS JOIN COLOR_TBL a
CROSS JOIN SIZE_TBL b
ORDER BY 1,3,4;