SELECT
    ITEM_CODE ITEM,
    ITEM_NAME I_NAME,
    C.CL_NAME,
    S.SIZE_NAME
FROM
    ITEM
CROSS JOIN
    COLOR_TBL C
CROSS JOIN
    SIZE_TBL S
WHERE
    STOCK_MANAGEMENT_TYPE = '1'
ORDER BY
    ITEM_CODE ASC,
    CL_CODE ASC,
    SIZE_CODE ASC
;