SELECT
    I.item_code AS ITEM
    , I.item_name AS I_NAME
    , C.cl_name C_NAME
    , S.size_name AS S_NAME 
FROM
    item I 
    CROSS JOIN size_tbl S 
        -- ON I.item_code = S.size_code 
    CROSS JOIN color_tbl C 
        -- ON I.item_code = C.cl_code 
WHERE
    stock_management_type = 1 
ORDER BY
    I.item_code ASC
    , C.cl_code ASC
    , S.size_code ASC