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;