SELECT
  i.ITEM_CODE AS ITEM
  ,i.ITEM_NAME AS I_NAME
  ,c.CL_NAME AS C_NAME
  ,s.SIZE_NAME AS S_NAME
FROM
  ITEM i
  CROSS JOIN COLOR_TBL c
  CROSS JOIN SIZE_TBL s
WHERE
  i.STOCK_MANAGEMENT_TYPE = 1
ORDER BY
  i.ITEM_CODE asc
  ,c.CL_CODE asc
  ,s.SIZE_CODE asc