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_NAME,
    s.SIZE_CODE