SELECT 
    ITEM_CODE AS ITEM,
    ITEM_NAME AS I_NAME,
    CL_NAME AS C_NAME,
    SIZE_NAME AS S_NAME
    
FROM ITEM AS IT 
    CROSS JOIN COLOR_TBL AS CL
    CROSS JOIN SIZE_TBL AS SZ
WHERE IT.STOCK_MANAGEMENT_TYPE = 1

ORDER BY
    IT.ITEM_CODE,
    CL.CL_CODE,
    SZ.SIZE_CODE;