WITH I AS (
  SELECT
    ITEM_CODE AS ITEM,
    ITEM_NAME AS I_NAME
  FROM
    ITEM
  WHERE
    STOCK_MANAGEMENT_TYPE = 1
)
, C AS (
  SELECT
    CL_CODE AS C_CODE,
    CL_NAME AS C_NAME
  FROM 
    COLOR_TBL
)
, S AS (
  SELECT
    SIZE_CODE AS S_CODE,
    SIZE_NAME AS S_NAME
  FROM
    SIZE_TBL
)
SELECT
  I.ITEM,
  I.I_NAME,
  C.C_NAME,
  S.S_NAME
FROM
  I
CROSS JOIN
  C
CROSS JOIN
  S
ORDER BY
  I.ITEM, C. C_CODE, S.S_CODE
;