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
WHERE
    STOCK_MANAGEMENT_TYPE = 1
ORDER BY ITEM_CODE ,CL_CODE,SIZE_CODE;