SELECT
    ITEM_CODE AS ITEM,
    ITEM_NAME AS I_NAME,
    CL_NAME AS C_NAME,
    SIZE_NAME AS S_NAME
FROM
    ITEM LEFT OUTER JOIN (
        SELECT
            CL_CODE,
            CL_NAME,
            SIZE_CODE,
            SIZE_NAME
        FROM 
            COLOR_TBL 
            LEFT OUTER JOIN SIZE_TBL
    )
WHERE
    STOCK_MANAGEMENT_TYPE=1
ORDER BY
    ITEM, CL_CODE, SIZE_CODE
    ;