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