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
ORDER BY
    ITEM_CODE ASC,
    CL_CODE ASC,
    SIZE_CODE ASC
    ;