select 
   ITEM_CODE  as 'ITEM'
    , ITEM_NAME as 'I_NAME'
    , CL_NAME as 'C_NAME'
    , SIZE_NAME as 'S_NAME'
from ITEM i
     cross join COLOR_TBL
     cross join SIZE_TBL
where
    i.STOCK_MANAGEMENT_TYPE = 1
order by
    ITEM_CODE asc
    , CL_CODE asc
    , SIZE_CODE asc
;