SELECT

    I.ITEM_CODE AS ITEM
    , I.ITEM_NAME AS I_NAME
    , C.CL_NAME AS C_NAME
    , S.SIZE_NAME AS S_NAME

FROM
    ITEM as I
    CROSS JOIN SIZE_TBL AS S
    CROSS JOIN COLOR_TBL AS C

ORDER BY
    ITEM ASC
    , CL_CODE ASC
    , SIZE_CODE ASC
;