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
    CROSS JOIN SIZE_TBL
WHERE
    STOCK_MANAGEMENT_TYPE = 1
ORDER BY
    ITEM_CODE
    , CL_CODE
    , SIZE_CODE