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