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