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
  JOIN COLOR_TBL
    ON 1 = 1
  JOIN SIZE_TBL
    ON 1 = 1
WHERE
  ITEM.STOCK_MANAGEMENT_TYPE = 1
ORDER BY
  ITEM.ITEM_CODE ASC,
  COLOR_TBL.CL_CODE ASC,
  SIZE_TBL.SIZE_CODE ASC;