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, color_tbl c, size_tbl s
where 
  i.STOCK_MANAGEMENT_TYPE = 1
order by
  i.item_code,
  c.cl_code,
  s.size_code