SELECT
I.ITEM_CODE AS ITEM,
I.ITEM_NAME AS I_NAME,
C_NAME,
S_NAME
FROM (SELECT * FROM ITEM WHERE STOCK_MANAGEMENT_TYPE = 1) AS I
CROSS JOIN
    (SELECT CL_NAME AS C_NAME FROM COLOR_TBL) AS C
CROSS JOIN
    (SELECT SIZE_NAME AS S_NAME FROM SIZE_TBL) AS S