SELECT
  ITEM_CODE AS `ITEM`,
  ITEM_NAME AS `I_NAME`,
  CL_NAME AS `C_NAME`,
  SIZE_NAME AS `S_NAME`
FROM
  ITEM
  CROSS JOIN COLOR_TBL
  CROSS JOIN SIZE_TBL
WHERE
  STOCK_MANAGEMENT_TYPE = 1
GROUP BY
  ITEM_CODE,
  CL_CODE,
  SIZE_CODE