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 ASC
    , CL_CODE ASC
    , SIZE_CODE ASC;