select
    ITEM_CODE as ITEM,
    I_NAME,
    C_NAME,
    s.SIZE_NAME as S_NAME
from (
    select
        i.ITEM_CODE ITEM_CODE,
        i.ITEM_NAME I_NAME,
        c.CL_CODE CL_CODE,
        c.CL_NAME C_NAME
    from
        ITEM i
    cross join
        COLOR_TBL c
)
cross join
    SIZE_TBL s
order by
    ITEM_CODE,
    CL_CODE,
    SIZE_CODE;