select
  t1.item_code as ITEM
  , t1.item_name as I_NAME
  , t2.cl_name as C_NAME
  , t3.size_name as S_NAME
from
  item t1
  cross join color_tbl t2
  cross join size_tbl t3
where
  t1.stock_management_type = 1
order by
  t1.item_code asc, t2.cl_code asc, t3.size_code asc
;