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

table2 AS(
SELECT
    CL_NAME
FROM COLOR_TBL
),

table3 AS(
SELECT
    SIZE_NAME
FROM SIZE_TBL
)

SELECT
    ITEM
    ,I_NAME
    ,a.CL_NAME AS C_NAME
    ,b.SIZE_NAME AS S_NAME
FROM table1
CROSS JOIN table2 a
CROSS JOIN table3 b
ORDER BY 1,3,4;