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