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 as cl
    cross join SIZE_TBL as si
            where ITEM.STOCK_MANAGEMENT_TYPE = 1
    order by
        ITEM_CODE asc,
        CL_CODE asc,
        SIZE_CODE asc;