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
  ITEM_CODE ASC, 
  CL_CODE ASC, 
  SIZE_CODE ASC