select ITEM_CODE as 'ITEM', ITEM_NAME as 'I_NAME', COLOR_TBL.CL_NAME as 'C_NAME', SIZE_TBL.SIZE_NAME as 'S_NAME' from ITEM cross join SIZE_TBL cross join COLOR_TBL where ITEM.STOCK_MANAGEMENT_TYPE = 1  order by ITEM.ITEM_CODE ASC, COLOR_TBL.CL_CODE asc, SIZE_TBL.SIZE_CODE ASC;