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