WITH item_table AS
(
	SELECT  ITEM_CODE AS ITEM
	       ,ITEM_NAME AS I_NAME
	FROM ITEM
	WHERE STOCK_MANAGEMENT_TYPE = 1 
	order by ITEM_CODE
), color_table AS
(
	SELECT  CL_NAME as C_NAME
	FROM COLOR_TBL
	order by CL_CODE
), size_table AS
(
	SELECT  SIZE_NAME as S_NAME
	FROM SIZE_TBL
	order by SIZE_CODE
)
SELECT
    ITEM, I_NAME, C_NAME, S_NAME
FROM
    item_table, color_table, size_table