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