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;