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
;