select
    i.item_code as ITEM,
    i.item_name as ITEM_NAME,
    c.cl_name as C_NAME,
    s.size_name as S_NAME
from item as i
cross join color_tbl as c
cross join size_tbl as s
where
    STOCK_MANAGEMENT_TYPE = 1
order by
    i.item_code,
    c.cl_name,
    s.size_name
;