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 as I
cross join COLOR_TBL as C
cross join SIZE_TBL as S
where I.STOCK_MANAGEMENT_TYPE = 1
order by 
    I.ITEM_CODE asc,
    C.CL_CODE asc,
    S.SIZE_CODE asc;