SELECT
i.ITEM_CODE AS ITEM
,i.ITEM_NAME AS I_NAME
,ct.CL_NAME AS C_NAME
,st.SIZE_NAME AS S_NAME 
FROM
    ITEM i
    CROSS JOIN COLOR_TBL ct
    CROSS JOIN SIZE_TBL st
WHERE
    i.STOCK_MANAGEMENT_TYPE = 1 
ORDER BY
    i.ITEM_CODE ASC
    , ct.CL_CODE ASC
    , st.SIZE_CODE ASC;