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

order by
    ITEM_CODE asc,
    CL_CODE asc,
    SIZE_CODE asc

;