SELECT 
I.ITEM_CODE ASITEM
,I.ITEM_NAME ASI_NAME
,CS.CL_NAME AS C_NAME
,CS.SIZE_NAME AS S_NAME
FROM
 (SELECT * FROM ITEM WHERE STOCK_MANAGEMENT_TYPE = 1) AS I
 ,(SELECT C.CL_CODE,C.CL_NAME,S.SIZE_CODE,S.SIZE_NAME 
   FROM COLOR_TBL AS C,SIZE_TBL AS S) AS CS
ORDER BY
 I.ITEM_CODE
 ,CS.CL_CODE
 ,CS.SIZE_CODE
 ;