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
    i.STOCK_MANAGEMENT_TYPE = 1
order by
    i.item_code,
    c.cl_code,
    s.size_code
;