select 
    it.ITEM_CODE as ITEM,
    it.ITEM_NAME as I_NAME,
    cl.CL_NAME as C_NAME,
    si.SIZE_NAME as S_NAME
from ITEM as it
    cross join COLOR_TBL as cl
    cross join SIZE_TBL as si
where it.STOCK_MANAGEMENT_TYPE = 1
order by
    ITEM_CODE asc,
    CL_CODE asc,
    SIZE_CODE asc;