SELECT 
  I.ITEM_CODE AS ITEM 
  ,I.ITEM_NAME AS I_NAME 
  ,C.CL_NAME AS C_NAME 
  ,S.SIZE_NAME AS S_NAME 
FROM ITEM AS I 
CROSS JOIN COLOR_TBL AS C 
CROSS JOIN SIZE_TBL AS S 
WHERE STOCK_MANAGEMENT_TYPE = 1
ORDER BY ITEM_CODE, CL_CODE, SIZE_CODE 
;