SELECT
    ITEM_CODE AS ITEM,
    ITEM_NAME AS I_NAME,
    CL_NAME AS C_NAME,
    SIZE_NAME AS S_NAME
FROM
    ITEM AS i
    -- LEFT OUTER JOIN
    CROSS JOIN
        COLOR_TBL AS c
        -- ON i.UPDATE_USER_NAME = c.UPDATE_USER_NAME
        --     AND i.USER_UPDATE_DATETIME = c.USER_UPDATE_DATETIME
    -- LEFT OUTER JOIN
    CROSS JOIN
        SIZE_TBL AS s
        -- ON i.UPDATE_USER_NAME = s.UPDATE_USER_NAME
        --     AND i.USER_UPDATE_DATETIME = s.USER_UPDATE_DATETIME
WHERE   
    STOCK_MANAGEMENT_TYPE = 1 
ORDER BY
    ITEM,
    C_NAME,
    S_NAME