select 
    ITEM_CODE as ITEM, 
    ITEM_NAME as I_NAME, 
    CL_NAME as C_NAME, 
    SIZE_NAME as S_NAME
from 
    ITEM, SIZE_TBL, COLOR_TBL 
where 
    STOCK_MANAGEMENT_TYPE = 1
order by
    ITEM_CODE,
    CL_CODE,
    SIZE_CODE;