select Item.ITEM_CODE as Item
      ,Item.ITEM_NAME as I_NAME 
      ,COLOR_TBL.CL_NAME as C_NAME
      ,SIZE_TBL.SIZE_NAME as S_NAME
from Item 
cross join COLOR_TBL 
cross join SIZE_TBL 
where Item.STOCK_MANAGEMENT_TYPE = 1
order by Item, COLOR_TBL.CL_CODE, SIZE_TBL.SIZE_CODE;