SELECT
    ITEM_CODE as ITEM
    ,ITEM_NAME as I_NAME
    ,CL_NAME as C_NAME
    ,SIZE_NAME as S_NAME
FROM
    ITEM t1
cross join SIZE_TBL t2
cross join COLOR_TBL t3
WHERE
    STOCK_MANAGEMENT_TYPE = 1

ORDER BY 
    ITEM_CODE asc
    ,CL_CODE asc
    ,SIZE_CODE asc