SELECT
    ITEM_CODE AS ITEM,
    ITEM_NAME AS I_NAME,
    CL_NAME AS S_NAME,
    SIZE_NAME AS C_NAME
FROM
    ITEM
    CROSS JOIN SIZE_TBL
    CROSS JOIN COLOR_TBL
WHERE
    STOCK_MANAGEMENT_TYPE = 1
ORDER BY
    ITEM_CODE, CL_CODE, SIZE_CODE
;