select
    I.ITEM_CODE as ITEM
    ,ITEM_NAME as I_NAME
    ,C.CL_NAME as C_NAME
    ,S.SIZE_NAME as S_NAME
from
    ITEM as I
cross join COLOR_TBL as C
cross join SIZE_TBL as S
where I.STOCK_MANAGEMENT_TYPE = 1
order by
    I.ITEM_CODE ASC
    ,C.CL_CODE ASC
    ,S.SIZE_CODE ASC;