SELECT 
  ITEM_CODE AS ITEM,
  ITEM_NAME AS I_NAME,
  CL_NAME AS C_NAME,
  SIZE_NAME AS S_NAME

FROM
  ITEM
    CROSS JOIN COLOR_TBL
    CROSS JOIN SIZE_TBL
    
WHERE
  STOCK_MANAGEMENT_TYPE = '1'

ORDER BY
  ITEM_CODE,
  CL_NAME,
  SIZE_CODE