SELECT
ITEM.ITEM_CODE AS ITEM, 
ITEM.ITEM_NAME AS I_NAME,
ITEM.UPDATE_USER_NAME,
COLOR_TBL.UPDATE_USER_NAME,
CL_NAME AS C_NAME, 
SIZE_NAME AS S_NAME
FROM ITEM 
CROSS JOIN COLOR_TBL
--ON ITEM.UPDATE_USER_NAME = COLOR_TBL.UPDATE_USER_NAME
--AND ITEM.USER_UPDATE_DATETIME = COLOR_TBL.USER_UPDATE_DATETIME
CROSS JOIN SIZE_TBL
--ON ITEM.UPDATE_USER_NAME = SIZE_TBL.UPDATE_USER_NAME
--AND ITEM.USER_UPDATE_DATETIME = SIZE_TBL.USER_UPDATE_DATETIME;