SELECT I.ITEM_CODE AS ITEM, I.ITEM_NAME AS I_NAME, C.CL_NAME AS C_NAME, S.SIZE_NAME AS S_NAME 
FROM ITEM I CROSS JOIN SIZE_TBL S CROSS JOIN COLOR_TBL C
WHERE I.STOCK_MANAGEMENT_TYPE = 1 
ORDER BY ITEM ASC, C.CL_CODE ASC, S.SIZE_CODE ASC;