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
    ITEM AS i
CROSS JOIN SIZE_TBL AS s
CROSS JOIN COLOR_TBL AS c
WHERE
    STOCK_MANAGEMENT_TYPE = 1
ORDER BY
    ITEM_CODE ASC,
    CL_CODE ASC,
    SIZE_CODE ASC