with SKU as (
    select
          C.CL_CODE
        , C.CL_NAME
        , S.SIZE_CODE
        , S.SIZE_NAME
    from
        COLOR_TBL C
    left join
        SIZE_TBL S
)
select
      I.ITEM_CODE AS ITEM
    , I.ITEM_NAME AS I_NAME
    , S.CL_NAME AS C_NAME
    , S.SIZE_NAME AS S_NAME
from
    ITEM I
left join
    SKU S
where
    I.STOCK_MANAGEMENT_TYPE = 1
order by
      I.ITEM_CODE
    , S.CL_CODE
    , S.SIZE_CODE;