select t.ITEM_CODE as ITEM, t.ITEM_NAME as I_NAME, 
c.CL_NAME as C_NAME, s.SIZE_NAME as S_NAME
from ITEM as t
cross join COLOR_TBL as c
cross join SIZE_TBL as s
where t.STOCK_MANAGEMENT_TYPE = 1
order by t.ITEM_CODE, c.CL_CODE, s.SIZE_CODE