SELECT 
  T1.ITEM_CODE AS ITEM
 ,T1.ITEM_NAME AS I_NAME
 ,T2.CL_NAME AS C_NAME
 ,T3.SIZE_NAME AS S_NAME
FROM
 ITEM AS T1
 CROSS JOIN
  COLOR_TBL AS T2
  CROSS JOIN
   SIZE_TBL AS T3
WHERE
 T1.STOCK_MANAGEMENT_TYPE = 1
ORDER BY
  T1.ITEM_CODE
 ,T2.CL_CODE
 ,T3.SIZE_CODE