SELECT
    it.ITEM_CODE as ITEM
    ,it.ITEM_NAME as I_NAME
    ,cl.CL_NAME as C_NAME
    ,si.SIZE_NAME as S_NAME
FROM
    ITEM as it
CROSS JOIN COLOR_TBL as cl
CROSS JOIN SIZE_TBL as si
WHERE it.STOCK_MANAGEMENT_TYPE = 1
ORDER BY
    it.ITEM_CODE  asc
    ,cl.CL_CODE asc
    ,si.SIZE_CODE asc