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 AS I

 CROSS JOIN SIZE_TBL AS S
 CROSS JOIN COLOR_TBL AS C
 
WHERE I.STOCK_MANAGEMENT_TYPE = '1'

ORDER BY
ITEM_CODE ASC,
CL_CODE ASC,
SIZE_CODE ASC;