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