select
    ITEM_CODE as ITEM
    ,ITEM_NAME as I_NAME
    ,CL_NAME as C_NAME
    ,SIZE_NAME as S_NAME
from ITEM t1
    cross join COLOR_TBL
    cross join SIZE_TBL
where t1.STOCK_MANAGEMENT_TYPE = 1
order by
    ITEM_CODE
    ,CL_CODE
    ,SIZE_CODE