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 i
cross join
    COLOR_TBL c
cross join
    SIZE_TBL s
where
    i.STOCK_MANAGEMENT_TYPE = 1
order by
    i.ITEM_CODE,
    c.CL_CODE,
    s.SIZE_CODE;