WITH patterns AS (
    SELECT
        CL_NAME AS 'C_NAME',
        SIZE_NAME AS 'S_NAME',
        CL_CODE,
        SIZE_CODE
    FROM
        COLOR_TBL
    CROSS JOIN
        SIZE_TBL
)

SELECT
    ITEM_CODE AS 'ITEM',
    ITEM_NAME AS 'I_NAME',
    C_NAME,
    S_NAME
FROM
    ITEM
CROSS JOIN
    patterns
ON
    STOCK_MANAGEMENT_TYPE = 1
ORDER BY
    ITEM,
    CL_CODE,
    SIZE_CODE
;