select
ITEM_CODE AS ITEM
,ITEM_NAME AS I_NAME
,CL_NAME AS C_NAME
,SIZE_NAME AS S_NAME
from 
(
    select *
    from ITEM
    WHERE 
    STOCK_MANAGEMENT_TYPE = 1
)ITEM
CROSS JOIN
COLOR_TBL
CROSS JOIN
SIZE_TBL
ORDER BY
ITEM_CODE
,CL_CODE
,SIZE_CODE