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