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