with filtered_ITEM as (
  select * from ITEM where STOCK_MANAGEMENT_TYPE = 1
)
select
  ITEM_CODE as ITEM,
  ITEM_NAME as I_NAME,
  CL_NAME as C_NAME,
  SIZE_NAME as S_NAME
from
  filtered_ITEM,COLOR_TBL,SIZE_TBL
order by
  ITEM_CODE,CL_CODE,SIZE_CODE