SELECT ITEM_CODE AS 'ITEM'
	, ITEM_NAME AS 'I_NAME'
	, CL_NAME AS 'C_NAME'
	, SIZE_NAME AS 'S_NAME'
FROM ITEM
INNER JOIN SIZE_TBL
	ON 1 = 1
INNER JOIN COLOR_TBL
	ON 1 = 1
ORDER BY ITEM_CODE
	, CL_CODE
	, SIZE_CODE