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