SELECT
    ITEM_CODE AS ITEM,
    ITEM_NAME AS I_NAME,
    CL_NAME AS C_NAME,
    SIZE_NAME AS S_NAME
FROM
    ITEM as i
CROSS JOIN
    SIZE_TBL as st
CROSS JOIN
    COLOR_TBL as ct
WHERE
    STOCK_MANAGEMENT_TYPE = 1
ORDER BY
    i.ITEM_CODE ASC, ct.CL_CODE ASC, st.SIZE_CODE ASC;